Agustino, Alesandro Dennilson (2022) Pelaksanaan Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 21 di SMP Negeri 30 Jakarta. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pajak Penghasilan Pasal 21 merupakan iuran yang wajib kepada negara yang disetorkan oleh Wajib Pajak Badan maupun orang pribadi atas penghasilan yang telah diterima. Pada penelitian ini membahas tentang pemenuhan kewajiban perpajakan atas pemotongan, penyetoran, dan pelaporan atas PPh Pasal 21 yang dilakukan oleh Bendahara SMP Negeri 30 Jakarta. Metode yang digunakan dalam penelitian ini yaitu menggunakan metode dokumentasi dan metode wawancara secara langsung. Berdasarkan penelitian yang telah dilakukan, pemotongan PPh Pasal 21 yang dilakukan oleh bendahara telah sesuai dengan ketentuan yang berlak dan penetapan Penghasilan Tidak Kena Pajak setiap pegawai telah sesuai Namun, masih dapat kesalahan penulisan dalam bukti potong seorang guru. Selain itu, bendahara masih belum membuat bukti potong untuk beberapa pegawai dengan alasan tidak ada pajak yang dipotong. Dalam hal penyetoran terdapat keterbatasan data sehingga tidak dapat disimpulkan apakah penyetoran yang dilakukan oleh bendahara sudah sesuai dengan ketentuan yang berlaku. Disamping itu, bendahara tidak melakukan pelaporan atas PPh Pasal 21 yang telah dipotong dan disetor./ Income Tax Article 21 is a mandatory contribution to the state which is deposited by corporate taxpayers or individuals on the income that has been received. This study discusses the fulfillment of tax obligations for withholding, depositing, and reporting on Article 21 Income Tax which is carried out by the Treasurer of 30 Junior High School Jakarta. The method used in this research is to use the method of documentation and direct interview methods. Based on the research that has been done, the withholding of Article 21 income tax carried out by the treasurer is in accordance with the applicable provisions and the determination of the PTKP of each employee is appropriate. In addition, the treasurer still has not made proof of deduction for several employees on the grounds that no taxes have been withheld. In the case of deposits there are limited data so that it cannot be concluded whether the deposit made by the treasurer is in accordance with the applicable provisions. In addition, the treasurer does not report on Article 21 income tax that has been deducted and deposited
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Tax Article 21, Non-Taxable Income, Treasurer of 30 Junior High School Jakarta, PPh Pasal 21, Penghasilan Tidak Kena Pajak, Bendahara SMP Negeri 30 Jakarta |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.24 Income Taxes PKN STAN Subject Area > Pajak Penghasilan (PPh) |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 06 Jun 2023 00:44 |
| Last Modified: | 06 Jun 2023 00:44 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1506 |
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