Penerapan kewajiban PPh pasal 21 oleh salah satu perusahaan di kota Malang

Studi kasus PT Wonojoyo Perkasa Blimbing - Malang

Authors

  • Mahesa Dwi Prasetyo Utomo Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Salma Nasywa Mufayidah Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Nur Aulia Keysha Mayasari Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Khusnul Khatimah Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang

Keywords:

Tax, PPh 21, Income

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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Published

2024-05-31

How to Cite

Utomo, M. D. P., Mufayidah, S. N., Mayasari, N. A. K., & Khatimah, K. (2024). Penerapan kewajiban PPh pasal 21 oleh salah satu perusahaan di kota Malang: Studi kasus PT Wonojoyo Perkasa Blimbing - Malang. Maliki Interdisciplinary Journal, 2(5). Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/6459

Issue

Vol. 2 No. 5 (2024): MAY

Section

Articles

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