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PENGHITUNGAN PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN ( PPh ) PASAL 21 ATAS GAJI PEGAWAI TETAP KANTOR PELAYANAN PAJAK PRATAMA SINGOSARI

ACHYAR, AHMAD (2014) PENGHITUNGAN PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN ( PPh ) PASAL 21 ATAS GAJI PEGAWAI TETAP KANTOR PELAYANAN PAJAK PRATAMA SINGOSARI. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to determine the counting process of depositing and reporting of income tax section 21 above employee salaries remain at the Tax Office Primary Singosari. This type of research is descriptive research Qualitative Researchers explain that back in full, complete and thorough from the data obtained. The data used in this study derived from primary data and secondary data obtained through documentation and interviews to employees Singosari Pratama Tax Office. From the results, it can be known about counting or cutting the top income tax article 21 employee salaries remain divided into two or monthly calculation period is the basis of Article 21 withholding tax payable for any tax period and calculating returns as base filling form 1721 A1dan cuts Income Tax Article 21 payable for the tax period in which the tax period of December or permanent employee stops working. And for depositing income tax article 21 permanent staff wages can be done through on-line payment system through teller PT Pos Indonesia (Persero) or bank teller Perception of tax payments by using letters (SSP) which have filled the data is complete and correct, while for reporting or delivery of a notice (SPT) future income tax article 21 permanent staff wages can be delivered through direct on to the LTO or KP2KP, by mail, courier service company and e-filling and is used to form the parent form for the 1721 deadline Income tax return time of Article 21atas permanent employee salary is 20 days after the tax period, and for annual tax return income tax article 21 permanent staff wages, salaries can be delivered the same as SPT period but used a different form, namely the annual tax return using Form 1770S and 1770SS. For the deadline for submission of annual returns above Article 21 permanent staff salaries is 3 months after the end of the tax year. Based on the discussion of the results of the study, the researcher concludes that the calculation may or cutting the top income tax article 21 permanent staff salaries are divided into 2 (two), and for the remittance of income tax payable section 21 can be made through post offices and banks perception, while the letter of notification to be dilaporakan based tax period and tax year through the space provided by the Ministry of Finance.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Diploma of Finance & Banking
Depositing User: Fitriana Kasiani
Date Deposited: 08 Oct 2015 03:59
Last Modified: 08 Oct 2015 03:59
URI : http://eprints.umm.ac.id/id/eprint/18657

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