PENGHITUNGAN DAN PEMOTONGAN PPH 21 PADA DINAS PETERNAKAN DAN KESEHATAN HEWAN PROVINSI SULAWESI SELATAN

Abstrak

This research aims at finding out the adjustment of calculation and withholding of Income Tax Number 21 at Department of Animal Hunsbandry and Animal Health of South Sulawesi Province with law number 36 of 2008. This research was conducted at Veteran Selatan. No.234. Bonto Lebang, Kec. Mamajang, Makassar city, South Sulawesi. Data collection techniques in this research were observation, interview and documentation techniques .The method of data analysis in this research was a comparative descriptive analysis method by comparing the calculation and withholding made by Department of Animal Husbandry and Animal Health of South Sulawesi Province with Law Number 36 of 2008. The result of this research showed that the calculation and withholding of income tax 21 at the Department of animal Husbandry and Animal Health South Sulawesi Province is in Accordance with the law number 36 of 2008.