Amnesty: Jurnal Riset Perpajakan
Vol 6, No 1 (2023): Mei 2023

Analysis and Calculation of PPH Article 21 For Permanent Employees on Regular and Unregular Income

Akhlaqul Abrar, Affanza Favernanda (Unknown)
Reynaldi Chan, Hengky (Unknown)
Tresna Murti, Galuh (Unknown)
Hanif Wibisono, Sultan (Unknown)



Article Info

Publish Date
31 May 2023

Abstract

Employees are people who have provided services in the form of labor or work for which they will be paid according to the services they have provided to the Institution. Payments received by employees in the form of salaries given per certain period, these salaries will later be subject to tax which will be calculated as the employee's contribution to the state. Based on PPh article 21, taxes taken from income in the form of income tax are types of taxes taken based on salaries, wages and other payments received by employees.

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Journal Info

Abbrev

jrp-amnesty

Publisher

Subject

Economics, Econometrics & Finance

Description

Amnesty: Amnesty: Jurnal Riset Perpajakan yang memiliki Print ISSN: 2714-6308 dan on-line ISSN: 2714-6294 merupakan jurnal berkala ilmiah dalam bidang ilmu perpajakan yang diterbitkan oleh Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Amnesty: Amnesty: ...