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Kaindeh, Gracia Dineliska
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Economics, Econometrics & Finance Social Sciences

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Analisis perhitungan dan pelaporan Pajak Penghasilan (PPh) pasal 21 pada Komisi Pemilihan Umum Kota Tomohon Kaindeh, Gracia Dineliska; Kalangi, Lintje; Budiarso, Novi Swandari
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.279

Abstract

Income Tax (PPh) Article 21 is withholding tax on income in connection with service work, or activities in whatever name and form received or obtained by domestic individual taxpayers, which must be carried out by employers, government treasurers, corporate pension funds, companies, and organizing activities. The purpose of this writing is to analyze the calculation and reporting of Income Tax Article 21 at the Tomohon City General Election Commission in accordance with Law no. 7 of 2021. The analytical method used is descriptive qualitative with data collection methods interviews, observation and documentation. The results of the research show that the analysis of the calculation and reporting of Income Tax (PPh) Article 21 at the Tomohon City General Election Commission is not fully in accordance with regulations because Income Tax reporting is only carried out annually and monthly and quarterly reporting is not carried out.
Co-Authors Lintje Kalangi Novi Swandari Budiarso