ANALYSIS OF CALCULATION AND ACCOUNTING OF INCOME TAX ACCOUNTING ARTICLE 21 FOR CIVILIANS EMPLOYEES'S STAFF IN THE REGIONAL OFFICE OF SIMALUNGUN DISTRICT

Januri Januri, S.E., M.M., M.Si

Abstract


The purpose of this study is to know and analyze how the calculation of income tax article 21 on salaries of civil servants in The Land Office of Simalungun Regency for this and is in accordance with applicable tax laws.

Keywords


Accounting Treatment, Calculation, Income, Tax Calculation Article 21

Full Text:

PDF

References


Siti Official (2001). Taxation and Case, Jakarta: Salemba Four.

Mardiasmo (2009). Taxation. Yogyakarta: Andi Offset.

Erly Suandy (2001). Tax Law, Jakarta: Salemba Four.

Erly Suandy (2001). Tax Planning. Jakarta: Salemba Four.

Mohammad Zain (2007). Tax Management. Jakarta: Salemba Four.

Waluyo (2009). Accounting Taxation, Fourth Edition, Salemba Four, Jakarta.

Sonny Agustinus and Isnianto Kurniawan (2009). Tax Accounting, Witra Wicana Media. Jakarta.


Refbacks

  • There are currently no refbacks.