Jurnal Mahkota Bisnis (Makbis)
Vol 4 No 2 (2025): Jurnal Mahkota Bisnis (Makbis)

SISTEM ADMINISTRASI PPh PASAL 21 PEGAWAI DINAS LINGKUNGAN HIDUP KOTA MEDAN

Haikal, Fikhri (Unknown)
Pasaribu, Deby Siska Oktavia (Unknown)
Juliansyah, Roni (Unknown)



Article Info

Publish Date
30 Dec 2025

Abstract

This final assignment will be carried out at the Medan City Environmental Service starting from April 10 2023 to June 8 2023. This final assignment aims to find out the Article 21 income tax (PPh) administration system for Medan City Environmental Service employees. Income Tax Article 21 is a tax imposed on income obtained by individual taxpayers. The income referred to here is income in the form of compensation or compensation relating to work or services received or obtained including salary, wages, allowances, honorarium, commission. , bonuses, gratuities, pensions, or other forms of compensation, income tax article 21 cannot be separated from the administrative system. Meanwhile, the benefit of this research is as information material for parties who need it and as a reference for future researchers. The data method used is the descriptive method. Data collection was carried out by means of observation and documentation. Based on research conducted, the income tax administration system for Article 21 employees of the Medan City Environmental Service is effective in terms of following government regulations and other rules governing Income Tax Article 21.

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Journal Info

Abbrev

mm

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science

Description

Jurnal MAKBIS memiliki ISSN 2830-2273. MAKBIS menyediakan sarana publikasi nasional bagi para peneliti baik profesional maupun akademisi pada bidang penelitian yang berhubungan dengan Manajemen Sumber Daya Manusia, E-Marketing, Kewirausahaan, Manajemen Keuangan, Bisnis Syariah. Jurnal MAKBIS ...