CD Tugas Akhir
Analisis Pemenuhan Kewajiban Pajak Penghasilan Pasal 21 Pada SMP N 2 Dolok Masihul Kabupaten Serdang Bedagai
This study aims to determine the calculation procedure , cutting , and Reporting Income Tax Article 21 and to determine the fulfillment of the obligations of Article 21 Income Tax On SMP N 2 Dolok Masihul , Serdang regency .
Research methods used in collecting data is the observation , interviews , and primary data and secondary data in SMP N 2 Dolok Masihul , Serdang regency .
The results found that there are some issues that went wrong in the calculation of Income Tax Article 21 as one year to calculate Net Income , Tax calculation of income tax owed its article 21 is not referring to the taxation regulations Regulations crustaceans , and Not Delivering SPT period from January to December
.
Keywords : Obligation , Withholding Tax Article 21 , SMP N 2 Dolok Masihul , Serdang regency
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