Analisis Sistem  Penghitungan  dan  Pelaporan  Pajak  Penghasilan  Pasal  21  Atas  Gaji  Pegawai  Tetap  Pada  Kantor  Pelayanan  Perbendaharaan  Negara Kolaka  Utara.

Fitri Indah Sari M.

doi:10.33096/restitusi.v3i2.1017

Analisis Sistem Penghitungan dan Pelaporan Pajak Penghasilan Pasal 21 Atas Gaji Pegawai Tetap Pada Kantor Pelayanan Perbendaharaan Negara Kolaka Utara.

Authors

Fitri Indah Sari M. STIEYPUP Makassar

DOI:

https://doi.org/10.33096/restitusi.v3i2.1017

Keywords:

Pelaporan pajak, Pasal 21, Gaji Pegawai.

Abstract

This study aims to analyze the calculation and reporting system of income tax article 21. Research Results The calculation of income tax (PPh) article 21 at the treasury service office still uses Law No. 17 of 2000 as the basis for calculation. This can be seen in terms of: PTKP, office costs, tax rates and taxable income (PKP) which still use the old rates..