Analysis of the Calculation and Withholding of Article 21 Income Tax on Employee Salaries at PT Dexa Medica, Manado Branch
Abstract
The research problem is formulated as to whether the calculation and deduction of Article 21 Income Tax on employee salaries at PT Dexa Medica, Manado branch, are appropriate. The objective is to determine whether the calculation and deduction of Article 21 Income Tax on employee salaries are appropriate. In this study, the researcher used a qualitative descriptive analysis method to determine whether the calculation and deduction are appropriate. The results of this study indicate that the calculation and deduction are in accordance with applicable laws and regulations.
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