ANALYSIS OF CALCULATION, WITHHOLDING OF INCOME TAX ARTICLE 21 ON EMPLOYEES' SALARIES OF PT. INDOMARCO (INDOMARET) PRISMATAMA MANADO BRANCH
Keywords:
Calculation and Deduction of Income Tax 21Abstract
The purpose of this research is to find out how and the system of calculation and reduction of PPh Article 21 on the salary of permanent employees in PT. Indomarco (Indomaret) Prismatama Branch Manado Area Amongena Langowan. The type of research used is descriptive research. From the results of the calculation and reduction of PPh Article 21 it turns out this company has not done in accordance with the taxation laws, because in calculation of the PPh article 21 on the salary of employees turned out to avoid errors in calculating and reducing the tax owed, the company does not impose a fine on the permanent employees who do not have NPWP. This can be seen from the data, so the amount of PPH Article 21 deposited is still underpaid. Therefore, companies should be aware of the latest information about tax laws and regulations.
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