Analysis of Calculations, Withholding, Recording and Reporting of Income Tax Article 21

Zulia Hanum, Ainul Alfi Syahrin, Pandapotan Ritonga

Abstract


The research aims to analyze the Analysis of Calculation, Withholding, Recording and Reporting of Article 21 Income Tax at PT. Timah Tbk (Persero) Bangka Belitung. This study uses a qualitative approach that is descriptive for analysis purposes. The data collection techniques in this study used documentation, interviews, FGDs and sound recordings. The results of the research show that PT. Timah Tbk (Persero) Bangka Belitung calculation, deduction, recording and reporting of Income Tax Article 21 on employee salaries is in accordance with tax laws and regulations No. 36 of 2008 concerning income tax and delays in paying tax payable which will cause losses to employees, companies and the state, Minister of Finance Regulation no. 101/PMK/010/2016 PT. Timah Tbk (Persero) Bangka Belitung has followed the PTKP changes for the July to December tax period so that employees of the tax section must make corrections to Article 21 Periodic Income Tax Returns for the January to June 2016 tax period which have been calculated, deposited and reported using the old PTKP. If the employee in the tax section has made the correction, of course there will be an overpayment of Article 21 Income Tax. The overpayment arising from the new PTKP adjustment can be compensated for the July to December 2016 tax period until the overpaid amount is exhausted

Keywords


Taxes; PPH Article 21; Individual Taxpay

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