Tinjauan atas Penghitungan, Pemotongan, Penyetoran, dan Pelaporan PPh Pasal 21 pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean A Bogor

Abstract

This study aims to determine how the application of calculating, deducting, depositing, and reporting PPh Article 21 by taking several samples of employees at the Supervision and Service Office of Customs and Excise Type Madya Pabean A Bogor. The method used is a qualitative method to obtain data that is relevant to the topic to be discussed. Researchers start from the data, and use existing theories as explanatory material. Furthermore, the study compares the suitability of the application of Article 21 Income Tax on the object of research with statutory regulations. The study results show that there is a discrepancy between the facts and the prevailing provisions. There is a component of income that is not included in the calculation in the form of allowances so that there is a difference in total income. This implies that the determination of the amount of Income Tax Article 21 is incorrect