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Journal : Indonesia Auditing Research Journal

Analysis of calculations, deductions, deposits and reporting income tax (PPh) article 21 for employees at CV. Putra Jaya Winarsih, Tri; Qosim, Qosim
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Income Tax Article 21 or what can be called Income Tax Article 21 is a tax on income in the form of salary, wages, honorarium, allowances and other payments in any name and in any form in connection with work or position, services and activities carried out by individuals subject to domestic taxation. . The purpose of this research is to determine the process of calculating, withholding, depositing and reporting Income Tax Article 21 for CV employees. Putra Jaya with reference to the provisions of PMK 168 of 2023 concerning instructions for implementing tax deductions on income in connection with work, services or personal activities. This research uses a descriptive method with a quantitative and qualitative approach. The research results show that the calculation of deductions, deposits and reporting of PPh Article 21 for employees has been implemented by CV. Putra Jaya is in accordance with PMK 168 of 2023.
Co-Authors ABDUL MAJID Achmad Farid Dedyansyah Adinda Berliana Eka Aprilia Agustinus Salukh Ainurohmah, Fitria Ananda Yuniar Anas, M. Andika Dafa Penta Pratama Anggraeni Sovi Maria Septiana Anissa Amaliya Ardiansyah Ahsanul Hayat Askhar, Bayu Malikul Azizah Nur Auliya Bayu Malikhul Askhar Cahyani, Fitnaningsih Endang Cahyaningrum, Indah Chandra, Muhamad Diana Septiya Sari Doris Rifqiyah Belgiz Ernawati Ernawati Fitriahadi, Enny Frischa Vera Yunida Hadad Alwi Hakim, Mesra Berlyn Hermanto Hadi Ida Fitriyah Imtinan Widhah Kumala Indah Fauziah Ingkak Chintya Wangsih Khatami, Ahmad Wildan Komarudin Komarudin Lusi Nur Widyawati M. Irvan Safarudin Ma'rufatur Rodiyah Malahati, Fildzah Maulidia, Rizqi Maulidza Nur Fauzi Meisya Dwi Lestari Mesra Surya Ariefin Mistri Ani Mochamad Muchson Mohammad Ridwan Mohammad Yasir Fauzi Muhammad David Mujib, Miftachul Muslim Muslim Nabila, Nabila Nabilah Hendri Sasikirana1 Nur Aini Maulidhia Nur Fadjrih Asyik Nurvita, Sandrina Rahma Panji Winoto Prasetyo, Ahmad Galih Presti Belinda Putra, Eko Arista Qosim Qosim Qosim qosim qosim, qosim Rachmad Bayu Kurniawan Rahma Jariatul Rahmasari, Hastuti Ria Puspitasari Ria Putri Septiani Rina Sulistyowati Risma Indra Febrianti Rita Nataliawati Rohmadani, Zahro Varisna Ronalmanto Ronalmanto Rr. Forijati -, Rr. Forijati Safitri, Erdila Yuni Saldah, Sri Alifah Salma Rosyidatul Islamiah Saras Dewi Qomariah Setya Ariani Silfa Syabilatul Nabila Sili, Surya Sindi Mei Setyawati Siti Musarofah Subagyo Subagyo Sudarmanto, Eko Sugiono Sugiono Suhari Sulistyowati, Rina Tarisa Zanja Bella Temon Bagus Hidayahtullah Titik Setya Nigrum Trianto, Septiawan Puji Triwahyuni, Emy Ulfa Khoiriyah Umar Yeni Suyanto Vany Rahmawati Wahidahwati Wahyu Tri Prambudi Winda Safitri Yahya Shidiq Yanuangga Galahartlambang Yaumi, Sri Yuliana Dewi Safitri