Penghitungan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 PT PLN (Persero) Tbk Area Ciputat

Iin Rosini, . and Indah Permata Sari, . (2013) Penghitungan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 PT PLN (Persero) Tbk Area Ciputat. Jurnal Ilmiah Akuntansi Universitas Pamulang, 1 (1). pp. 43-50. ISSN 2339-0867

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The purpose of this study is to evaluate or assess the implementation mechanisms counting, depositing and reporting of income tax section 21 which is run by PT PLN Ciputat Area. And to investigate the issue of income tax article 21 based on data SPT Masa and SSP are made and reported by the company. The research method used is descriptive qualitative research which means that this study was limited to expressing a problem and try to find a solution or solutions to problems that ada.Selain describe and explain through descriptive qualitative methods , researchers are also present in the form of tables and add formulas and how the following calculation examples to support and strengthen an explanation and elaboration of the results obtained The results showed that the evaluation or assessment of the application of counting , depositing and reporting income tax by PT PLN 21 Chester area has been carried out properly according to the rules of taxation that applies the Law # 36 of 2008 on Income Tax . However, for precision filling of SPT Masa 21 is still not up to the completeness of the documents or attachments SPT 1721 period as well as an archive of the taxpayer is still not well equipped with appropriate tax laws . Where the taxpayer is obliged to make and save a document or attachment of the tax paid and reported in the ten year period . Keywords : Evaluation, PPh Pasal 21 employees, counting, depositing ,reporting

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 10 Sep 2015 08:07
Last Modified: 06 Jan 2017 07:30

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