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All Journal Jurnal Akuntansi dan Pajak
Wira Afsari Wanandhita
Universitas Sebelas Maret
Economics, Econometrics & Finance Social Sciences

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Perbedaan Perhitungan Pajak Penghasilan Pasal 21 Dokter Sebagai Karyawan Tetap dan Dokter Sebagai Tenaga Ahli Wira Afsari Wanandhita; Asaprima Putra Karunia; Trisninik Ratih Wulandari; Meka Sabilla Salim
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.5989

Abstract

The purpose of this research is done to find out how the differences in the calculation of income tax 21 from doctors as permanent employees and doctors as experts. Another goal is to find out which is more profitable for doctors in determining employment status. This analysis was carried out by comparing the applicable regulations and practices carried out by PT.A. The quantitative data obtained were processed by descriptive analysis. The results of this analysis are differences in the tax basis, the components of income, and the use of non-taxable income as a deduction from gross income. The conclusion obtained for the sample of dr. DC is more profitable to use permanent employee status, dr. TY is more profitable with expert status, and dr. BB is more profitable with permanent employee status. Keywords : Income Tax 21, Doctor, Permanent Employee, Expert.
Co-Authors Karunia, Asaprima Putra Meka Sabilla Salim Trisninik Ratih Wulandari