Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Portofolio Investasi
Walandouw , Stanley Kho
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis penerapan tarif efektif rata-rata dalam perhitungan dan pelaporan Pajak Penghasilan Pasal 21 pada PT Lorent Frozen Fish Kota Bitung Goenawan, Jestika Estevania Maria; Walandouw , Stanley Kho; Wangkar, Anneke
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.333

Abstract

This study aims to analyse the application of the Average Effective Rate in the calculation and reporting of Income Tax Article 21 at PT Lorent Frozen Fish Bitung City based on PP No. 58 of 2023. This research uses a qualitative method. The types of data in this study are quantitative and qualitative data. The results of this study indicate that PT Lorent Frozen Fish calculates and reports Income Tax Article 21 using the Average Effective Rate based on PP No. 58 of 2023. In the calculation of Income Tax Article 21 there is still an overpayment of tax for employees who stop working in the middle of the year and there are still errors in the application of progressive tax rates for the calculation of annual tax payable. For the reporting of Income Tax Article 21 at PT Lorent Frozen Fish, there is still a delay.
Co-Authors Anneke Wangkar Goenawan, Jestika Estevania Maria