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

Analysis of Income Tax Article 21

Sadila, Alya (Unknown)
Murti, Galuh Tresna (Unknown)
Fitri, Nisaul (Unknown)
Viana, Riska Indah (Unknown)
Chasanah, Syifa Syarifah Annida (Unknown)

Article Info

Publish Date
31 May 2023

Abstract

Income Tax Article 21 regulates withholding tax on income earned by individual taxpayers in connection with work, services, and activities. The purpose of this study is to find out the tax subject, tax object, tax withholding, and calculation of Article 21 Income Tax, and so that people who have income have a better understanding of the calculation of Article 21 Income Tax. The research method used is the qualitative research method. Based on the results of the analysis of Income Tax Article 21, it can be seen that there are different ways of calculating.

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Journal Info
Amnesty: Jurnal Riset Perpajakan
Website

Abbrev

jrp-amnesty

Publisher

Universitas Muhammadiyah Makassar

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: ...