ANALISIS PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 DI PT. SURABAYA INN BERKARYA
ABSTRACT: This study
discusses the calculation,
withholding, depositing and
reporting income tax under
Article 21 are
carried out by
PT. Surabaya Inn
Berkarya. Discussion about
the suitability of withholding
tax with tax
provisions. Methods of
research using descriptive method. Data
collection techniques using
the research literature
and documentation. Analysis using
qualitative descriptive analysis.The results of this study is the suitability
of the calculation, deduction and remittance of income tax under Article 21 in
the PT. Surabaya Inn Berkarya with tax laws. In the reporting has not been seen
in the corresponding receipts from the Tax Office Primary Genteng.
Keywords: Calculation,
Withholding, Remittance, Reporting, Income Tax Article 21
Penulis: Dian Ayu Puspita
Kode Jurnal: jpakuntansidd130078
