Skripsi

PROSEDUR PERHITUNGAN PPH PASAL 21 ATAS PENGHASILAN DOKTER SEBAGAI TENAGA AHLI PADA KANTOR KONSULTAN PAJAK EMY YUNITA

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This final report discusses the procedures for calculating Income Tax Article 21 on physicians' income as expert workers at Emy Yunita Tax Consulting Office, based on observations during an internship from January to March 2026. The observations focused on the calculation process using progressive tax rates under Article 17 of the Income Tax Law with a Tax Base of 50% of gross income, as well as the accounting recording process by the employer as tax withholder. The results indicate that all procedures were carried out in accordance with applicable tax regulations, providing practical insight into the implementation of Income Tax Article 21 on expert workers' income in a real tax consulting environment.

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Availability

Detail Information

Series Title

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Call Number

T2011032026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xvi, 88 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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