PROSEDUR PENGHITUNGAN PPH PASAL 21 ATAS PEGAWAI TETAP PADA PT. MOPOLI RAYA MEDAN
Oleh : Berupilihen br Ginting
Diterbitkan di : BISMAN INFO
Volume : 5 No : 1 Februari 2018
Penerbit : Politeknik Unggul LP3M
ISSN : 2355-1500
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.