ANALISIS PERHITUNGAN DAN PENCATATAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP PADA PT ALFA GLOBAL INDONESIA DI GOWA
Abstract
This research aims at finding out the calculation, payment, reporting and recording of income tax (PPh 21) on the employees of PT. Alfa Global Indonesia. The method used was a qualitative descriptive method. The sample of the research is the employee, with data sources taken from the payroll, tax returns, and interviews with financial staff. The data were collected by observation, interviews and documentation. The data were analyzed by credibility test with triangulation data. From this research, it can be concluded that there are differences in the calculation of income tax (PPh 21) made by company with calculation that refer to the Tax Law No. 36 of 2008 concerning income tax, while for the payment and reporting of income tax (PPh 21) the company is in accordance with the Tax Law.