Jurnal Ekonomi
Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023

ANALYSIS OF ARTICLE 21 INCOME TAX CALCULATIONS AND DEDUCTIONS ON EMPLOYEE SALARIES AT PT BTx

Kevin Julian Depthios (Universitas Kristen Indonesia Paulus Makassar)
Anjaling Anjaling (Universitas Kristen Indonesia Paulus Makassar)
Dian Aprilia Eleuwarin (Universitas Kristen Indonesia Paulus Makassar)
Dion Alpandy S.S (Universitas Kristen Indonesia Paulus Makassar)
Afian Dezi Sanda Sipi (Universitas Kristen Indonesia Paulus Makassar)



Article Info

Publish Date
05 Apr 2023

Abstract

This study entitled "Analysis of Article 21 Income Tax Calculations and Deductions on Employee Salaries at PT Bumiputera Banzai", Has a problem formulation How to calculate income tax article 21 and withholding income tax article 21 on employee salaries at PT BTx. The purpose of this study was to analyze the calculation of income tax article 21 and withholding tax article 21 on employee salaries at PT BTx. The data analysis method used in this study is descriptive analysis with the stages of collecting and calculating permanent employee salaries in 2022, analyzing the calculation and withholding of income tax article 21, and drawing conclusions from the results of the analysis. The type of data used in this study is qualitative data sourced from primary data derived from observation, interviews and documentation to draw conclusions and compare theories to support the results in the research. Based on the analysis carried out, the results of the data analysis lead to the conclusion that the calculation of income tax article 21 and withholding income tax article 21 with informants who are employees of the consulting office that handles the company PT BTx are in accordance with the applicable tax regulations. With this, PT Bumiputera Banzai already understands how to calculate and deduct article 21 income tax on their permanent employees.

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Journal Info

Abbrev

Ekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p. ISSNĀ 2301-6280, e. ISSNĀ 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts ...