Skripsi

PROSEDUR PERHITUNGAN DAN PEMOTONGAN PPH PASAL 21 KARYAWAN WAJIB PAJAK BADAN PADA KANTOR KONSULTAN PAJAK EMY YUNITA

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This final report aims to understand the procedures for calculating and withholding Article 21 Income Tax for employees of corporate taxpayers at the Emy Yunita Tax Consultant Office. The method used was direct observation during the internship period through participation in tax administration activities. The results showed that the procedures for calculating and withholding Article 21 Income Tax had been carried out systematically, starting from employee data collection, gross income calculation, determination of Non-Taxable Income (PTKP), to tax withholding using the Average Effective Rate (TER) method in accordance with Minister of Finance Regulation Number 168 of 2023. The implementation of the TER method simplifies the tax calculation process and helps improve the accuracy of corporate tax reporting.

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Availability

Detail Information

Series Title

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Call Number

T2010072026

Publisher

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

Collation

xx, 82 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

-

Edition

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Subject(s)

Pajak dan perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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