Sari, Aprilia Erlinda (2022) ANALISIS PENERAPAN PPH PASAL 21 TERHADAP DANA PENSIUN PADA PT. PLATINUM CERAMICS INDUSTRY DI SURABAYA. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
![[img]](http://eprints.ubhara.ac.id/style/images/fileicons/text.png) |
Text
SKRIPSI_APRILIA E S.pdf Download (2MB) |
Abstract
PT. Platinum Ceramics Industry (PCI) is a company engaged in ceramics. This study aims to determine the method and system of calculating and withholding PPh 21. The type of research used by the researcher is qualitative research. The results of this study are the method and system of calculating and withholding income tax article 21 on the salaries of permanent employees at PT. Platinum Ceramics Industry is not by the tax law, because in the calculation of PPh 21 on Pension Funds it turns out that the company is still using the old PTKP rate, while according to PMK 101/PMK.010/2016 the amount of PTKP rate has changed/updated according to the Regulation of the Minister of Finance of the Republic of Indonesia For this reason, the Company must know information regarding the latest tax laws and regulations, so that there are no errors in calculating and withholding taxes owed because according to Law No. 36 of 2008 paragraph (5a) it is stated that the amount of tariff applied to a taxpayer who does not show a Taxpayer Identification Number, the tax payment is 20% (twenty percent) higher than the rate applied to a taxpayer who shows a Taxpayer Identification Number.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Dana Pensiun, Pajak Penghasilan Pasal 21 |
| Subjects: | Accounting > Auditing Accounting > Auditing |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 15 Feb 2024 03:04 |
| Last Modified: | 15 Feb 2024 03:04 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2291 |
Actions (login required)
 |
View Item |
