PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 DAN PAJAK PENGHASILAN PASAL 25 PADA PERUSAHAAN DAGANG
DOI:
https://doi.org/10.31334/reformasi.v6i2.527Keywords:
Perhitungan, Penyetoran, Pelaporan PPh Pasal 21, PPh Pasal 25Abstract
Pendapatan yang diperoleh dari pekerjaan setiap orang akan dikenakan biaya PPh Pasal 21 oleh pemerintahh. Perusahaan akan melakukan perhitungan, penyetoran, dan pencatatan PPh pasal 21 terhadap semua karyawan yang bekerja di perusahaan yang kemudian dilaporkan ke Kantor Pelayanaan Pajak (KKP). Selain itu perusahaan dikenakan pajak penghasilann badan PPh Pasali 25. Tujuan penetitian ini yyaitu untuk mengetahuil apakah proses perhitungann, penyetoraan, pelaporan dan pencatatan PPh Pasali 21 tahun 2018 yang dilakukan pada CV. Delta Dwipa makmur Sidoarjo telah sesuai dengan perundang-undangan perpajakan No.36 Tahun 2008 tentang PPh. Jenis Penelitian ini menggunakan penelitian deskripstif. Sumber data yang digunakan daftar gaji karyawan, data dari perusahaan, serta turun langsung ke lapangann melakukann observasi dengan mengajukan tanya jawab manager yang mengurusi perpajakann. Penelitiain ini didapatkan bahwa CV. Delta Dwipa Makmur Sidoarjo untuk melakukan perhitungann PPh Pasall 21 berpedoman kepada UU No.36 Tahun 2008.References
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