文章基本信息

标题：EVALUATION CALCULATIONS AND REPORTING ON ARTICLE 21 INCOME TAX TO THE EMPLOYEES REMAIN IN. HOUSING DEVELOPMENT.
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作者：Eddy Zagraria Hervy ; Radi Sahara
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Tax Income tax is deducted by the other party for the Income includes wages,salaries, allowances and other payments with your name and in whatever formrelating to employment, services or activities undertaken by individual taxpayersin the country. The purpose of this study was to evaluate how Article 21 Incometax calculation for a permanent employee of the Company and to determinewhether an error or a difference in the amount of tax according to the Companyand according to Law Taxation Tax Article 21 is applicable. The authorobtained data from the PT. Housing Development (continued). In addition, otherinformation required by asking the author directly to the company PT. PP(unaudited) and for materials related to this writing, the writer did StudiesReader. In analyzing the tax calculations for employees, the authors makecomparison between the calculation and the calculation is performed AuthorCompany PT. The results of these calculations proved the difference and thedifference in cost calculations and the results of calculation of Income TaxPosition of Article 21, which has accrued. In this case, the company PT. PP(Persero) still do not follow the tax rules that apply today.