ANALYSIS OF INCOME TAX ARTICLE 21 OF MARISA STATE KINDERGARTEN
Keywords:
Income Tax Article 21, PTKP, Tax CalculationAbstract
This study aims to analyze the accuracy of the calculation of Income Tax (PPh) Article 21 on employee salaries at TK Negeri Pembina Marisa in accordance with applicable tax regulations. The research was motivated by findings of errors in the PPh Article 21 withholding slips, where net income was not reduced by the Non-Taxable Income (PTKP), resulting in a higher amount of tax payable than it should be. This research employs a qualitative descriptive method with data collection techniques including observation, interviews, and documentation. The results show discrepancies between the institution’s tax calculations and the tax regulations based on Law Number 36 of 2008 and its derivatives. These discrepancies led to tax overpayments by the affected employees. It is hoped that this study can provide insights to the institution regarding the importance of accuracy in tax calculation and withholding in accordance with current regulations, and serve as a reference for improving tax administration within educational institutions.
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