ANALISIS PEMOTONGAN DAN PEMUNGUTAN PAJAK PENGHASILAN (PPh) PASAL 21 TERHADAP GAJI PEGAWAI NEGERI SIPIL (PNS) PADA DINAS PENDIDIKAN PROVINSI SUMATERA UTARA

Abstract

ABSTRACT Income Ta Article (PPh) 21 ta on income in the form salary, wages, honoraria, allowances, and other payments recevied or obtained by individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, goverment agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax in income recevied by their employees every month. This research was conductedat the North Sumatera Province Education Office. Furthermore, the purpose of this study is to analyze the calculation, deduction and collection of article 21 Income Tax on Civil Servants in the North Sumatera Province Education Office, whether it is in accordance with Law No. 36 of 2008 concercing Income Taxes. This research uses descriptive method with a qualitative approach. Data collection is done by interview and direct observation in the field. The data used are primary and secondary data types. The result showed that the North Sumatera Provincial Education Office in calculating, deducting and collecting Article 21 of Income Tax was in accordance with Law No. 36 of 2008 concercing Income Taxes. Keywords: Calculation of Income Tax Article 21, Withholding and Collecting Article 21 Income Tax.