<![CDATA[         For everyone who earns income from working activities will be subject to income tax Article 21 by the Indonesian government. In income tax article 21 an employee, is income tax is calculated, deducted, and recorded by the company where the employee works at, which in turn, the company will transferred it to the government and reported at the assigned tax office.           The purpose of this research is to determine whether the process of calculating, deducting, recording, and reporting of income tax article 21 done by PT. Bangun Cipta Contractor complied with the tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016.         The type of research is quantitative description. The origin of secondary data was from PT. Bangun Cipta Contractor, and the data used is employees payroll in 2014 the deed of estabilishment as well as an interview with administration and finance manager. The analytical tool used is tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016. The result showed that PT. Bangun Cipta Contractor in implementing the income tax article 21 has complied with the tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016.          It is adviced that in the coming future, PT. Bangun Cipta Contractor in its calculations is expected to perform Article 21 Income Tax calculations properly in accordance with Law No. 36 of 2008 concerning Income Taxes and Director General of Taxes Regulation No. PER - 16 / PJ / 2016 so that in depositing and reporting Article 21 Income Tax still in accordance with applicable regulations.]]>
Copyrights © 2020
