PERHITUNGAN PAJAK TERUTANG KURANG BAYAR PAJAK PENGHASILAN (PPh 21) PADA DIREKTORAT JENDERAL PAJAK JAWA TIMUR 3

This study aims to learn how income tax payable underpayment (PPh) 21 is calculated at the Regional Office of the Directorate General of Taxes of East Java 3 and what obstacles are faced. In writing this Final Project, the data collection method uses a direct interview method with the Regional Office of the Directorate General of Taxes of East Java 3. In detecting the occurrence of underpayment of taxes, the Regional Office of the Directorate General of Taxes of East Java 3 uses risk analysis through the CRM (Compliance Risk Management) system. The result of this writing is that in calculating tax payable and underpaid, the Regional Office of the Directorate General of Taxes of East Java 3 found problems related to calculating tax payable and underpaid income tax (PPh) 21. Cases of underpayment of tax on income tax (PPh) 21 can occur because taxpayers who work for more than one (1) company in the same tax year so that the tax withholding is not by the tax withholding that the taxpayer should pay. Then the use of different rates also affects the tax withholding made.