Amnesty: Jurnal Riset Perpajakan
Vol 6, No 2 (2023): November 2023

Paper of Tax Courting and Income Tax Rates Based on Chapter 21 for Freelances Workers and Non-permanent Employees

Purba, Efrata Purbanta Aginta (Unknown)
T, Riki Oktaries (Unknown)
Alfac, Afif (Unknown)
Murti, Galuh Tresna (Unknown)



Article Info

Publish Date
30 Nov 2023

Abstract

This research aims to write a paper on Article 21 income tax deductions and rates on honoraria for casual workers and non-permanent employees. The research method used is to collect data from various sources such as literature, financial reports and tax reports. This research also shows that Article 21 income tax deductions and rates for the honorarium of freelance workers and non-permanent employees are different, determined by the category of worker, amount of income and applicable tax rates, and you can find out (1) the regulations that apply to Article 2 Income Tax Withholdings and Rates. 21 on Honorarium for freelance workers and non-permanent employees; (2) the type of tax that applies to the Honorarium of freelance workers and non-permanent employees; (3) withholding standards and tax rates applicable to the Honorarium of freelance workers and non-permanent employees; and (4) how to calculate withholding and tax rates that apply to the Honorarium of freelance workers and non-permanent employees. The results of this research aim to provide a deeper understanding of Article 21 Income Tax Withholdings and Rates on Honorarium for casual workers and non-permanent employees, thereby enabling companies to organize tax management efficiently

Copyrights © 2023






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: ...