Example of article 21 income tax calculation on employees
Case study at PT Asuransi Ramayana Manado Branch
Abstract
Taxes are one of Indonesia's largest sources of income. Domestic taxes are classified by the government into various forms of taxes levied on the basis of ownership of assets from the taxpayer. Article 21 of the VAT refers to income tax on work, services and activities carried out by individual taxpayers of domestic persons. The method used in this article is library research. The result of the calculation can be concluded that there is a difference in the total tax owed according to PT. Ramyana Insurance and Tax Act.
Downloads
References
Agustina, I., & Isnaini, F. (2020). Sistem Perhitungan dan Pelaporan Pajak Penghasilan Pasal 21 pada Universitas XYZ. Jurnal Ilmiah Infrastruktur Teknologi Informasi (JIITI), 1(2), 24-29.
M. Setyadi Hartoko. (2016). Pajak Penghasilan Pasal 21 (Studi Kasus Pada PT Grazindo).
Nini D. Wandansari. (n.d.). Perlakuan Aakuntansi Atas PPH Pasal 21 Pada PT Artha Prima Finance Kotamobagu. ISSN 2303-1174.
Noliana Nababan, Hendrik Gamalied, C. D. (n.d.). Evaluasi Perhitungan Pajak Penghasilan Pasal 21 Atas Karyawan Pada PT Asuransi Ramayan Tbk. Cabang Manado. ISSN-2302-1174.
Watung, D. N. (n.d.). Analisis Perhitun
Copyright (c) 2024 Novi Kholifatul Mustaqfiroh, Alfiyah Fajar Rosida, Lailatul Izzah Sonia, Nurul Hanifah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
