SOSIALISASI PAJAK PENGHASILAN PASAL 21 PADA GURU-GURU SMP PEMBANGUNAN MEDAN

Abstract

Abstract

  Income Tax Article 21 is a tax imposed on income earned by individual taxpayers. The income in question is income in the form of compensation in connection with work or services received or earned including salaries, wages, allowances, honorarium, commissions, bonuses, gratuities, pensions, or other forms of remuneration, income tax article 21 can’t be separated from the administrative system. The administrative system in taxation has a role to provide information in decision making and information to taxpayers regarding the taxes that are their obligations. The administrative system for calculating and with holding taxes has been regulated in the applicable tax regulations. SMP Pembangun which is domiciled in Medan at Jln. Brigader Jendral Zein Hamid Gg. Sepakat No. 55, Titi Kuning, Medan Johor since its establishment has faced the same tax problem as of now not yet reporting its income tax. The purpose of community service activities is to assist in the calculation, deposit, and reporting of Article 21 Income Tax for the teachers of SMP Pembangun Medan.

Keywords : Sistem Administrasi, Pajak Penghasilan Pasal 21