EVALUASI PERHITUNGAAN DAN PEMOTONGAAN PAJAK PENGHASILAN PASAL 21 TERHADAP PEGAWAI TETAP PADA BRSPDF WIRAJAYA DI MAKASSAR

Abstract

This research aims to find out whether the calculation and income tax deduction No. 21 for employees at BRSPDF Wirajaya in Makassar is in accordance with the tax laws. In this research. This research was a qualitative research. The data collection through observation, interviews and documentation. The results showed that the calculation and income tax deduction No. 21 for employees at BRSPDF Wirajaya in Makassar was not fully in accordance with the current law.