Jurnal Ilmu Ekonomi dan Sosial (JIES)
Vol 13, No 2 (2024)

Analysis of Calculation, Payment, and Reporting of PPh Article 21 at PT. X (Case Study 2020)

Sherly, Sherly (Unknown)
Safira, Safira (Unknown)

Article Info

Publish Date
27 Aug 2025

Abstract

Many companies experienced significant revenue declines due to social restrictions and temporary business closures. This has impacted their ability to fulfill their tax obligations, including PPh Article 21. The research subject is PT. X, a company engaged in offset packaging printing. This study uses a qualitative method, addressing issues by collecting, describing, calculating, comparing, and explaining a situation. Specifically, this study is a descriptive research type. The results of the research show that PT. X's calculation of Income Tax Article 21 is still not in accordance with Tax Law No. 36 of 2008.

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Journal Info
Jurnal Ilmu Ekonomi dan Sosial (JIES)
Website

Abbrev

jies

Publisher

Universitas Mercu Buana

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

JURNAL ILMU EKONOMI DAN SOSIAL (JIES) is a single-blind peer-reviewed, quarterly, multidisciplinary research journal in the field of Economics and Social Sciences who published by the Research Center, Universitas Mercu Buana. This journal discusses the results of conceptual and applied science ...