CD Tugas Akhir
Analisis Perhitungan Kewajiban Pajak Penghasilan Pasal 21 Pada Smp Santo Tarcisius Dumai
The study aims to determine the income tax calculation procedure of Article 21 In SMP St. Tarcisius Dumai
The research method of data by conducting interviews, observation and data collection of primary, junior secondary at St. Tarcisius Dumai "Analysis Calculation of Income Tax Article 21 on the SMP St. Tarcisius Dumai".
Results of the study found that SMP St. Tarcisius Dumai wrong in calculating gross income in SPT Tax Article 21 on SPT, do not do the reporting period SPT Tax Article 21 year 2013 based on tax regulations.
Keywords: cutter Liabilities, Income Tax Calculation Article 21 SMP St. Tarcisius Dumai.
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