Penerapan kewajiban PPh pasal 21 oleh salah satu perusahaan di kota Malang
Studi kasus PT Wonojoyo Perkasa Blimbing - Malang
Abstract
Article 21 PPh tax is a tax that must be paid by every person who has an income. PPh Article 21 has provisions regarding the intended taxpayer, the object of the tax, and how it is imposed. This research aims to identify the application of PPh article 21 tax obligations to employees at PT Wonojoyo Perkasa. PPh Article 21 has 3 methods for calculating it, and research at PT Wonjoyo Perkasa uses the Gross method as the method.
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References
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