PROSEDUR PENGHITUNGAN PPH PASAL 21 ATAS PEGAWAI TETAP PADA PT. MOPOLI RAYA MEDAN

Abstrak

PT. Mopoli Raya is a plantation company that under the Taxation Law is required to  meet  its  tax  obligations  and  in  fulfilling  the obligations  PT.  Mopoli  Raya performs  its  tax  administration  by  calculating,  depositing,  and  reporting  its Income Tax. The purpose of this study is to determine the fit of the calculation of Income Tax Article 21 on Permanent Employees of PT. Mopoli Raya Medan with general  tax  regulations.  In  this  research  the  data  collected  by  interview, observation,  and  bibliography  method  using  descriptive  data  analysis  technique that is technique used by analyzing and describing the result of research become a conclusion. With the results of this study can be concluded that the calculation of  Income  Tax  Article  21  of  the  Permanent  Employee  and  the  procedure  of calculating  Income  Tax  Article  21  at  PT.  Mopoli  Raya  Medan  has  been  in accordance with Regulation no. 36 Year 2008 regarding Income Tax.