CD Tugas Akhir
Tinjauan Pemenuhan Kewajiban Pajak Penghasilan Pasal 21 Pada Pt. Hasrat Tata Jaya Pekanbaru
This study aims to determine compliance with section 21 of income tax liability (counting / cutting, depositing and reporting income tax Article 21), which is applied in PT. Hasrat Tata Jaya Pekanbaru with the provisions of the tax laws.
Research methods used in collecting data is to conduct a review libraries, interviews, primary data and secondary data on PT. Hasrat Tata Jaya Pekanbaru.
The results found that there are some issues that went wrong in the income tax section 21, namely: tax calculation results between the writer and the data ampra salary differences that produce excess tax due, an error in the taxable income for the employee whose status is K / 2 are listed on the tax return period December 1721 on the form A2, the absence of sanctions for employees who do not have a TIN, employee error in the determination of taxable income, in addition to the PT. Hasrat Tata Jaya Pekanbaru is not the SPT period of Article 21.
Keywords : Calculation Cutting, Deposit, Income Tax Reporting Article 21 At PT. Hasrat Tata Jaya Pekanbaru.
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