Skripsi

PROSEDUR ADMINISTRASI PELAPORAN BUKTI POTONG PAJAK PENGHASILAN 21 PADA PT. JASA RAHARJA PUTERA PALEMBANG

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Income Tax Article 21 (PPh 21) is a tax imposed on income earned from employment, positions, services, or other activities received by employees and non-employees, and it serves as one of the government's main sources of revenue. PT Jasa Raharja Putera, a state-owned enterprise operating in the financial services sector, is responsible for carrying out the withholding, calculation, payment, and reporting of PPh 21 in accordance with applicable tax regulations. This report aims to explain the procedures for implementing PPh 21, starting from collecting employee income data, identifying taxable income, calculating tax liabilities based on the latest regulations, to preparing withholding tax certificates and making electronic tax payments. The methods used include observation, interviews, document analysis, and direct involvement during the internship. The results indicate that the company has implemented a systematic PPh 21 administration in compliance with prevailing regulations. However, administrative challenges remain, including data inconsistencies and insufficient coordination between departments. Therefore, improving data accuracy and strengthening internal coordination are necessary to enhance the effectiveness of the company's tax administration.

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Availability

Detail Information

Series Title

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Call Number

T2015732026

Publisher

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

Collation

xvi, 102 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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