MEKANISME PEMOTONGAN DAN PERHITUNGAN PAJAK PENGHASILAN PPh PASAL 21 GAJI KARYAWAN TETAP PADA CV SURYA TEKNIK GEMILANG

Abstract

Article 21 Income Tax is a mandatory expense that must be paid to every citizen related to the work carried out by that citizen. This observation aims to investigate and find out the mechanisms and obstacles to withholding and calculating income tax at CV Surya Teknik Gemilang and to obtain appropriate solutions to problems found internally regarding the process of calculating, withholding and reporting income tax based on Article 21. Quantitative techniques are used in the research This and the type of data used is secondary data. The information gathering technique used is processing from question and answer activities with employees. Research at CV Surya Teknik Gemilang Banjarmasin, specifically withholding and calculating personal income tax Article 21, still found errors in calculating and withholding PTKP tax rates for employees without NPWP. If the difference between the total underpaid tax and the total tax reported is less than the total tax that must be paid due to an error in calculating PPh Article 21