EVALUASI PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PADA KARYAWAN TETAP

Authors

  • Gatot Hariadi
  • Nikma Yucha
  • Isa .Madjid
  • Soenarto .

DOI:

https://doi.org/10.51804/econ12.v1i2.375

Keywords:

Pajak, Penghasilan pasal 21

Abstract

Pajak ialah kewajiban dan peran aktif setiap warga negara untuk membiayai sebagian kebutuhan negara, misalnya: pembangunan nasional diatur oleh Undang-Undang serta berbagai peraturan pajak di Indonesia. Pada Pasal 1 UU Pajak Penghasilan, Pajak Penghasilan ialah pajak yang diperuntukkan bagi subyek pajak terhadap penghasilan yang diperolehnya ditahun pajak. Perhitungan PPH pasal 21 pada karyawan berstatus tetap yang gaji netto-nya melebihi PTKP menurut PT. Yoel Tricitra Anugerah sebesar Rp. 8.650.000. Hasil perbandingan menurut Undang-undang pajak penghasilan No. 46 Tahun 2008 sebesar Rp. 8.728.000. Kata Kunci : Pajak, Penghasilan pasal 21

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Published

2018-10-29

Issue

Vol. 1 No. 2 (2018): Oktober 2018

Section

Ecopreneur.12

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