Mekanisme Perhitungan Dan Pelaporan Terhadap Pajak Penghasilan (PPh) 21 Pegawai Tetap PT. Bank Rakyat Indonesia (Persero) Cabang Sidikalang

Abstract

ABSTRACT The company as a tax withholding has a very big role for the government. Currently few companies that implement tax cuts are not consistent with applicable regulations. PT. Bank Rakyat Indonesia (Persero) Tbk, Cabang Sidikalang is engaged in banking institutions. This company is one that is quite large company in Indonesia and has a large number of employees as well, so the writer interested in doing research at the company, the research is about the procedures for the calculation, withholding, depositing, and reporting of income taxes on permanent employees. This study aims to look at the enterprise level of suitability with respect to the calculation procedures, withholding, depositing, and reporting of Income Tax Article 21 on permanent employees. This study uses descriptive qualitative method. The data used are primary data and secondary data. The data was collected by means of interviews and direct observation in the field. The data analysis method used is descriptive method and qualitative methods. The results showed that PT. Bank Rakyat Indonesia (Persero) Tbk, Cabang Sidikalang in the calculation and deduction of Income Tax Article 21 in accordance with the provisions of Law No. 36 of 2008 and the CTP No. 28 Year 2007 on depositing and reporting. The company as an employer bears the income tax on permanent employees through the provision of tax benefits each month. Keywords: Income Tax Article 21, Mechanism 21 Income Tax, Article 21 Income Tax Reporting