Ariansyah, Muhammad Iqbal (2022) Tinjauan Pemanfaatan Insentif PPh Pasal 21 yang Ditanggung Pemerintah di Laboratorium Pramita. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk Mengidentifikasi pelaksanaan pemotongan, penyetoran, dan pelaporan PPh Pasal 21 baik yang memanfaatkan insentif maupun setelah tidak memanfaatkan insentif, serta menelaan masalah yang dihadapi serta solusi yang dilakukan selama pelaksanaan pemotongan, penyetoran, dan pelaporan PPh Pasal 21 baik yang memanfaatkan insentif maupun setelah tidak memanfaatkan insentif. Metode yang digunakan untuk penelitian ini adalah studi kepustakaan dan metode penelitian lapangan yang terdiri dari metode wawancara yang dilakukan dengan bagian pajak dari Pramita Laboratorium dan metode dokumentasi dengan melihat data terkait dengan PPh Pasal 21 yang diperoleh dari Pramita yang terdiri dari bukti potong 1721-A1 milik karyawan berjumlah 3, dokumen perhitungan PPh Pasal 21 yang dimiliki oleh Laboratorium Pramita, laporan realisasi insentif PPh 21 bulan Januari, Februari, Maret, dan SPT Masa PPh 21 bulan Januari, Februari, Maret, Juli, Agustus, dan September. dari hasil penelitian tersebut menunjukkan bahwa Pramita Laboratorium telah melakukan pemotongan, penyetoran, dan pelaporan PPh Pasal 21 baik yang memanfaatkan insentif maupun tidak dengan baik serta mengatasi permasalahan yang dihadapi dengan solusi yang tepat./ This study aims to identify the implementation of withholding, depositing, and reporting of Income Tax Article 21, both those who take advantage of incentives and after not taking advantage of incentives, as well as to examine the problems faced and solutions carried out during the implementation of withholding, depositing, and reporting of Income Tax Article 21 both those who take advantage of incentives and after not utilizing incentives. The method used for this research is a literature study and field research method consisting of an interview method conducted with the tax section of Pramita Laboratory and a documentation method by looking at data related to Income Tax Article 21 obtained from Pramita, which consists of evidence of withholding 1721-A1 belonging to employees totalling 3, PPh Article 21 calculation documents owned by the Pramita Laboratory, the report on the realization of income tax incentives 21 in January, February, March, and SPT For the Income Tax Period 21 in January, February, March, July, August, and September. from the results of the study shows that Pramita Laboratorium has made deductions, deposits, and reporting of Income Tax Article 21 both utilizing incentives and not correctly and overcoming the problems faced with appropriate solutions.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Insentif, PPh 21, Perhitungan, Penyetoran, Pemotongan, Pelaporan, Incentives, Income Tax Article 21, Calculation, Deposit, Withholding, Reporting |
| 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: | 12 Jun 2023 04:49 |
| Last Modified: | 12 Jun 2023 04:49 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1572 |
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