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WILLIEM CHAHYA WIJAYA
STIE Trisakti
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ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP PADA PT X LYDIA CHRISTIANA HERYANTO; WILLIEM CHAHYA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (86.85 KB) | DOI: 10.34208/jba.v19i1a-4.295

Abstract

The purpose of this study is to analyze the suitability calculations, payment and reporting of Income Tax 21 made by the company with the tax regulations. The study also compare the amount of income tax payable 21 PT X with PER 31 / PJ / 2012 and PER 32 / PJ / 2015 as a result of the change in taxable income. Data of this study consisted of payroll, list income tax calculation Article 21, SPT Masa PPh Article 21, the evidence reported Income Tax Article 21. This study discusses the calculation, payment, reporting and recording of Income Tax Article 21 PT X and comparison calculations with PER 31 / PJ / 2012 and PER 32 / PJ / 2015. Descriptive analysis method used for this study, where the study is conducted by collecting data and information related to the calculation, payment, reporting, and recording of Income Tax Article 21. The result of this research is the calculation, payment, and tax reporting in 2015 by PT X is not in accordance with the tax regulations. In reporting PT X there some reporting are delays. PT X in the calculation and reporting of payroll and income tax article 21 2015 in accordance with the method of gross-up can be seen from the SPT 1771 Board Annual annex I point 5 appears deferred admission fee. The change of taxable income, causing the overpayment that the correction made directly from January to June and compensation to reduce taxes in July.
FASILITAS PAJAK INVESTASI BARU, TARIF EFEKTIF DAN ALIRAN MASUK FDI STUDI KOMPARATIF ANTARA INDONESIA DENGAN AFRIKA SELATAN, MALAYSIA, THAILAND DAN VIETNAM WILLIEM CHAHYA WIJAYA
Media Bisnis Vol 5 No 2a (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2a.1446

Abstract

This Research is intended to make a comparative analysis of the income tax incentive that is provided by Indonesia, South Africa, Malaysia, Thailand and Vietnam and also to compare the feasibility of that incentive and the impact of that incentive to the foreign direct investment (FDI) growth. Object analysis in this research are income tax incentive, effective income tax percentage and percentage FDI to GDP. The comparative analysis method used in this research are the comparison of the income tax incentive provided by Indonesia compare with the income tax incentive provided by South Africa, Malaysia, Thailand and Vietnam. To compare the effective income tax percentage, this research use an ilustrative model that used the incentive provided by each country implemented to the model and measure the effect of that incentive to the income tax percentage in each country. Last, to make a comparison of the impact for income tax incentive to the investment especially for foreign investment, this research using the FDI growth and percentage FDI to GDP for each country. From this research, we could conclude that the income tax incentive that is implemented in Indonesia in 2007 are out of date because the other country already implemented the incentive in 2000 or 2001. And the income tax incentive implemented in Indonesia is also less eficiency in reduce the percentage income tax compared with South Afrika, Malaysia, Thailand and Vietnam.
Co-Authors LYDIA CHRISTIANA HERYANTO