Department of Accounting, 2004

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EVALUASI PENERAPAN PPh PASAL 21 UNDANG-UNDANG PAJAK NO 17 TAHUN 2000 TENTANG PAJAK PENGHASILAN KARYAWAN TETAP PADA PT. INDOPRIMA INDUSTRINDO,SURABAYA

Kuswidiarto Kuswidiarto

Abstract


This research is case study at PT Indoprima Industrindo Surabaya, with title “Evaluate Applying of PPh section 21 law of lease No. 17 year 2000 About Income Tax Of Employees Remain To PT. Indoprima Industrindo Surabaya”.
The purpose of this research is to know on whether section 21 of incoming tax to calculation for employee cutting tax good enough to legal tax law.
The method that used in this research is cutting calculation of section 21 of incoming tax from the employee incoming tax from the employee salary, bonus, and the subsidy of feast day. The cutting calculation of section 21 of incoming tax for salary, the cutting calculation of section 21 of incoming tax for bonus and subsidy of feast day, the cutting calculation of section 21 of incoming tax for the employee income subjectively and after the early of tax year.
The result of this research as to show that the income tax section 21 is debt in 2001 equal to Rp52.451.383, while at firm SPT incoming tax of section 21 equal to Rp52.304.800, so there difference less pay equal to Rp146.583.
From the analyzing result, it could be concluded that section 21 incoming tax law Number 17 Year 2001 were not implemented yet as well by Company, based on the analysis that held, there is an incoming tax from the employee which calling it day after the earlier tax year has not been paid or reckoned by company.
Based on the conclusion above, the writer can give a suggestion to PT Indoprima Industrindo Surabaya, which is the firm, should entirely know about the tax rgulation, so every renewal could know. This matter is intended so that the company side do not be caused mistake to calculate of tax.

 

Keyword : penerapan pph pasal 21; undang-undang pajak

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/25/jiptummpp-gdl-s1-2004-kuswidiart-1235-Pendahul-n.pdf



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