EVALUASI ATAS KEPATUHAN PENERAPAN PAJAK PENGHASILAN KARYAWAN (PPH PASAL 21) SESUAI DENGAN UNDANG-UNDANG PERPAJAKAN TAHUN 2000(STUDI PADA PT. X DI NGAWI)

NUNIK EKO INDARWATI

Abstract



This Research represent case study of PT. X in Ngawi, title "The Evaluation of Compliance for Applying the Employees Income Tax ( PPh Section 21) According to Taxation Law Year 2000 ( A Study Case at PT. X in Ngawi)"
The target of this research is to know what did the obligation of taxation which is income tax section 21, applied by PT. X suitable with regulation and taxation rule as the law No. 17 Year 2000.
The analyze?s tool that is use in this research is the calculation of amputation of PPh section 21 for the employees salary of PT. X,such as enumeration of PPh section 21 for the monthly employees salary, enumeration of PPh section 21 for the employees salary, which is has subjective obligation ended in a year or started in the begining of the taxation year, enumeration of PPh section 21 for salary and product survice/THR/New Year Bonus/Premi/etc.
From calculation result of taxation analysis, the tax that is have to be paid by the company is Rp. 363.055.308; But the company has paid to the taxation office amount Rp. 239.007.926; so there is an endorsement insuffiency of amount Rp. 124.047.382; But the company has paid it at March next takwim year. It can be happened because the company in conducting calculation of PPh section 21, it calculated by the mean of montly employees salary and by the and of the year the company made a fact calculation.
From inferential analysis, it can be conclude that the company had applied and did the taxation obligasion suitable with the government system. The company have also fulfilled its Iease obligation and PPh section 21 applied correctly and can be said that the company obey the taxation law No. 17 Year 2000.
Pursuant to the conclusion above, the writer suggest to PT. X to know the entirely newest taxation regulation which is arranged in the taxationlaw, so if there any changes the company can made the adaptation. Improving the company service and doing the taxation obligation according to the newest taxation law.

 

Keyword : PAJAK PENGHASILAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/30/jiptummpp-gdl-s1-2004-nunikekoin-1485-Pendahul-n.pdf


Keywords


PAJAK PENGHASILAN