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All Journal Jurnal Ilmu Ekonomi dan Sosial (JIES)
Sherly Sherly
Universitas Mercu Buana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Calculation, Payment, and Reporting of PPh Article 21 at PT. X (Case Study 2020) Sherly Sherly; Safira Safira
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32454

Abstract

Many companies experienced significant revenue declines due to social restrictions and temporary business closures. This has impacted their ability to fulfill their tax obligations, including PPh Article 21. The research subject is PT. X, a company engaged in offset packaging printing. This study uses a qualitative method, addressing issues by collecting, describing, calculating, comparing, and explaining a situation. Specifically, this study is a descriptive research type. The results of the research show that PT. X's calculation of Income Tax Article 21 is still not in accordance with Tax Law No. 36 of 2008.
Co-Authors Safira Safira