ANALYSIS OF CALCULATION, WITHDRAWAL AND RECORDING OF PPh 21 ON EMPLOYEE SALARY AT PT. PLANTATION NUSANTARA IV (PERSERO) MEDAN

Surya Sanjaya, Reyna Juli Adityani

Abstract


The aim of this research is to analyze the recording, calculation and withholding of PPh article 21 at PTPN IV Medan in accordance with tax law. This type of research is descriptive with the research object being PPh 21 on Employee Salaries at PT. Perkebunan Nusantara IV (Persero) Medan. The data used is secondary data, namely data obtained from payroll report data from the company, with descriptive data analysis techniques. The research results show that PT. Perkebunan Nusantara IV (Persero) there is a dispute over the calculation data which does not match the PTKP rate on income tax for temporary individual taxpayers according to PPh article 21. PPh article 21 is a tax withheld on income received by permanent employees, withholding PPh Article 21 is not in accordance with the law -Taxation Law Number 36 of 2008 and reporting PPh Article 21 to the company tax office is always late from the date according to Law No. 36 of 2008 where the payment of income tax article 21 for individual taxpayers is carried out before the 10th of the next tax period by paying the tax due on salaries/income obtained from the company.


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DOI: https://doi.org/10.3059/insis.v0i0.23167

DOI (PDF): https://doi.org/10.3059/insis.v0i0.23167.g12768

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