ANALISIS PERHITUNGAN, PEMUNGUTAN, DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 21 ATAS PENGHASILAN PEGAWAI TETAP PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN HULU SUNGAI UTARA

Abstract

Researchers conducted research at the North Hulu Sungai Regency Regional Drinking Water Company so they could find out about calculating, collecting and reporting income tax (PPh) Article 21 carried out by Acting. Head of subsidy. Bookkeeping and Bookkeeping Staff. Is the calculation correct, and in accordance with existing regulations, so that the company can evaluate what happens if a miscalculation occurs when calculating the salaries of the company's permanent employees, as well as for legal regulations that are not updated according to the latest tax laws and for know what the collection and reporting is if it is regular according to the law when used to find out whether the tax is paid on time. In this research, the researcher used a descriptive method of analysis, data obtained from the company, namely salary data for permanent employees of PDAM Hulu Sungai Utara Regency. From the research results, it shows that PDAM Hulu Sungai Utara Regency has carried out collection and reporting that is in line with applicable regulations and laws, but is still wrong in calculating income tax article 21