Variasi Penghitungan dan Penyetoran Pajak Penghasilan Pasal 21
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https://doi.org/10.9744/jak.10.1.PP.%2048-68Keywords:
income tax, withholding employment tax, variation on employment tax calculationAbstract
The objective of this qualitative study is to describe the implementation of employment tax regulation on PT X, a manufacturing company and to confirm there are any tendencies to have a different method or the calculation may vary on employment tax and to explain the rationales behind them in such a big and tend-to-comply company. This qualitative study is done with single case study approach. The results of this study shows that in 2006, PT X calculated and paid the employment tax for permanent and non-permanent (daily-paid) employees with a different techniques as describe on the tax regulation.The variations is found on monthly employment tax calculation for permanent employees that will be recalculated on yearly basis and on daily-paid employee for calculation simplification. Abstract in Bahasa Indonesia: Penelitian ini bertujuan untuk mengetahui apakah terdapat variasi cara penghitungan dan penyetoran Pajak Penghasilan Pasal 21/26 di perusahaan besar dan memiliki kecenderungan untuk lebih patuh. Metode penelitian yang dipakai adalah studi kasus tunggal pada PT X, sebuah perusahaan manufaktur. Hasil penelitian menunjukkan bahwa di tahun 2006 ada perbedaan penghitungan dan penyetoran PPh Pasal 21/26 antara yang dilakukan PT X dengan yang diatur oleh peraturan perpajakan, khususnya untuk pegawai tetap dan tidak tetap (harian). Variasi cara penghitungan dilakukan pada pegawai tetap karena adanya penghitungan ulang saat penyusunan SPT PPh Pasal 21 Tahunan dan pada pegawai harian karena penyederhaan cara penghitungan PPh 21/26 yang dianggap relatif rumit. Kata kunci: pajak penghasilan, PPh Pasal 21, variasi penghitungan PPh Pasal 21Downloads
Published
2009-03-11
How to Cite
Sadjiarto, A. (2009). Variasi Penghitungan dan Penyetoran Pajak Penghasilan Pasal 21. Jurnal Akuntansi Dan Keuangan, 10(1), PP. 48-68. https://doi.org/10.9744/jak.10.1.PP. 48-68
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