ANALYSIS OF THE APPLICATION OF INCOME TAX ACCOUNTING ARTICLE 21 (PPh Article 21) ON PERMANENT EMPLOYEES' SALARIES AT THE MINAHASA DISTRICT PROSECUTOR'S OFFICE

Abstract

This research was conducted at the Minahasa District Attorney's Office using a descriptive approach with the aim of explaining and describing and answering in detail the problems taken, namely the analysis of the application of income tax accounting article 21 (PPh 21) on the salaries of permanent employees at the Minahasa District Attorney's Office. The data collection technique used was documentation data from the Minahasa District Attorney's Office to obtain the information needed. This study aims to analyze the calculation, recording, and payment of Income Tax Article 21 at the Minahasa District Attorney's Office whether it is in accordance with Law No. 7 of 2021 concerning Harmonization of Tax Regulations. Then, the presentation of data and finally the researcher concludes the results found. Research results The implementation of Tax Accounting at the Minahasa District Attorney's Office has been carried out in accordance with applicable regulations with the mechanism of calculating, recording and withholding Income Tax Article 21 on the salaries of permanent employees in accordance with Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (HPP Law). Calculation, Recording and Withholding of Article 21 Income Tax is not written or detailed in the financial statements. The researcher also found errors in the data calculation carried out by the Prosecutor's Office and errors that occurred in the recording of income that were carried out without including other income deductions so that there was an error in the amount of net income for a month.