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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Ekonomi Bisnis Dan Industri (EBI) Muhasabatuna: Jurnal Akuntansi Syariah Akuntansi'45 Expensive: Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Management, Economic, and Accounting JAS (Jurnal Akuntansi Syariah)
Hendra Tanjung
Universitas Muhammadiyah Sukabumi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Muhasabatuna: Jurnal Akuntansi Syariah

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Analysis of Calculation, Withholding, and Deposit of Income Tax Article 21 on The Salary of Perum Perhutani Employees KPH Sukabumi: English Maulida, Silvia; Nurodin, Idang; Tanjung, Hendra
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2495

Abstract

This research, is a qualitative research that aims to find out how the calculation, withholding, and deposit of Article 21 Income Tax on the salaries of employees of Perum Perhutani KPH Sukabumi by comparing research data with Law number 36 of 2008 concerning the fourth amendment to law number 7 of 1983 concerning Income Tax, and Law number 7 of 2021 concerning harmonization of tax regulations using observation, documentation, interview and triangulation data collection techniques. The results of this study indicate that the calculations and deductions are in accordance with Law number 36 of 2008 concerning the fourth amendment to law number 7 of 1983 concerning Income Tax, and Law number 7 of 2021 concerning harmonization of tax regulations, then on deposit KPH Sukabumi is in compliance and knows that tax payments must be made before the 10th of the following month after the end of the tax period, but KPH Sukabumi was late in paying taxes several times which resulted in a bill in the form of an administrative fine of 2% which must be received by KPH Sukabumi which will be paid on end of year.
Co-Authors Ade Sudarma Aeni, Silvia Alamsyah, Sakti Alfiyansyah, M. Arfi Andri Indrawan Aulia, Dita Cica Septia Ningsih Darmo H Suwiryo Debby Mustika Purnama Alam Elis Lisnawati Elis Evi Martaseli Fatur, Mochammad Gatot Wahyu Nugroho Gunawan, Muhamad Sahrul Hanifah, Neli Hartono, Nicky Dwi Idang Nurodin Jasmine, Angeline Listiani Listiani Maulida, Silvia Muhamad Abduh Mullery, Azril Febrian Nuraisah, Risa Nurazizah, Rida Nurmilah, Risma Oman Rusmana Oman Rusmana Patriasih, Yasinta PUJI LESTARI Puspita Septriana Ridwan, Rizki Fadhillah Risma Dianti Putri Risma Nurmilah Silva Asflara Sri Wahyuni Sudarma, Ade Suwiryo, Darmo H. Syifa Safira Alvina Venita Sofiani