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All Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Lusy Suprajadi
Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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PPh Pasal 21 Ditunjang atau Ditanggung Lusy Suprajadi
Bina Ekonomi Vol. 3 No. 1 (1999)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.023 KB) | DOI: 10.26593/be.v3i1.510.%p

Abstract

Income tax art. 21 is a witholding income tax law based on any kind of income, received by a person. Income tax art. 21 is regulated in detail by Director General of Taxes Decree (Keputusan Direktur Jenderal Pajak) No.KEP-281/PJ/1998 dated 28 December 1998. This paper will compare how 'tax income art 21 allowance' or tax income art 21 paid by the employee/employer can influence the employee (take home pay), the employer (income statement) and the government (state income).
Akuntansi Pajak Penghasilan Pasal 22,23,24,25 dan Pajak Penghasilan Final Lusy Suprajadi
Bina Ekonomi Vol. 5 No. 1 (2001)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.4 KB) | DOI: 10.26593/be.v5i1.585.%p

Abstract

Income tax credit consists of income tax article 21,22,23,24 and 25. In this paper, income tax article 21 is not discussed. Income tax credit which has been paid is classified as prepaid tax, income not as an expense except for final income tax. Final income tax is not included in counting tax liability. Income tax credit accounting is needed to report how much the rest of tax liability must be paid each year.
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