SISTEM ADMINISTRASI PERHITUNGAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP PADA PTPN IV

Yunita Nasution, M Iqbal

Abstract


ABSTRAK
Article 21 Income Tax is a tax that is imposed on income earned by an individual taxpayer. Income referred to herein is income in the form of compensation or compensation relating to work or services received or obtained including salary, wages, benefits, honorarium, commission , bonuses, gratuities, pensions, or other forms of remuneration, income tax article 21 is inseparable from the administrative system. The administrative system in taxation has the role to provide information in making decisions for the company and information to taxpayers regarding the tax that becomes their obligation. The administration system regarding tax calculation and deduction has been regulated in the applicable tax regulations. The purpose of this study is to analyze the calculation, deposit, and reporting of Article 21 of the Income Tax that has been carried out by PT. Perkebunan Nusantara IV Medan. The background of this research is to find out how the administrative system in terms of calculation, depositing, and reporting Article 21 of Income Tax on employees in a company. The research method used in this research is descriptive method, ensuring whether the data can be justified. Data collection techniques used for this study were library research and documentation. Analyzing data related to alternative payment of Article 21 of Income Tax is reviewed from the standpoint of the company or permanent employees using quantitative methods and quantitative descriptive analysis. The results of this study show that PT. Perkebunan Nusantara IV Medan has carried out the calculation, deposit and reporting of Article 21 of Income Tax in accordance with applicable tax laws.
Kata Kunci : Sistem Administrasi, Pajak Penghasilan Pasal 21




DOI: https://doi.org/10.46576/jbc.v4i1.458

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