Jurnal Paradigma Akuntansi
Vol. 7 No. 4 (2025): Oktober 2025

ANALISIS KEWAJIBAN PPH PASAL 21 PT. CDS PADA TAHUN PAJAK 2021

Darell, Christopher (Unknown)
Widjaja, Purnamawati Helen (Unknown)

Article Info

Publish Date
27 Nov 2025

Abstract

The results of this study aim to identify PT. CDS’ compliance as taxpayer in fulfilling the calculating, paying, and reporting tax obligations in 2021. PT. CDS is engaged in manufacturing Garment Products to be supplied to several brands and offices. The results of this study indicate that PT. CDS has not fully carried out its calculation obligations in accordance with the applicable law, but has fully carried out its payments and reporting obligations in accordance with the regulations.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...