PENGHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN (PPH) PASAL 21 ATAS KARYAWAN TETAP PADA PERUSAHAAN CV. RACHMAT MAKASSAR

Abstract

This research aimed to find out if implementation system of calculation at CV. Rachmat was appropriate with the acts number 36 year 2008. The location of this research took place at Jl. Aroeppala Number 88 Gunung Sari Rappocini sub-district of Makassar. The method of this research was descriptive qualitative. The technique of data collection was obswervation, interview and documentary. The result of this research shoed that the system of calculation implementation and tax deduction Article 21 at CV. Rachmat did not fully implement the acts number 36 year 2008. This condition occurred because CV. Rachmat never calculated the income in religious event, bonus and consumtion for the permanent staff as additional income.