scholarly journals Pendampingan Cara Perhitungan dan Pelaporan PPh 21 Karyawan RSIA Permata Hati Mataram

2021 ◽  
Vol 2 (2) ◽  
pp. 229-238
Author(s):  
BAMBANG CA
Keyword(s):  
Income Tax ◽  
Director General ◽  
Practice Session ◽  
Continuous Training ◽  
Advanced Level ◽  
Lecture Method

This service aims to assist employees in calculating and reporting Income Tax (PPh) 21 on salaries and other receipts received by employees. The calculation of the amount of taxes uses excel while reporting uses the e-filling facility provided by the Director General of Taxes. The service method consists of 1) Lecture method, through this method participants are given knowledge and understanding through presentations by presenters and motivation to have the willingness to apply the application. This method is carried out for 1/2 hour, 2) The tutorial method Participants are given a guide on the steps for calculating PPh 21. This method is carried out for 1/2 hour., 3) A practice session, Participants practice the steps they have learned This method is carried out during 1 hour, 4) Discussion method Participants are given the opportunity to discuss the problems they face related to difficulties in calculation and reporting. This method is carried out for 1 hour. After the training, employees have been able to calculate PPh 21 and report via e-filling. The training challenge is that it is still necessary to improve the operation of excel applications and intermediate and advanced level formulas, while reporting requires repeated and continuous training.

scholarly journals ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP DAN PENETAPAN AKUNTNASI PADA PT. BANK SULUTGO (PERSERO) TBK. CABANG UTAMA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Seruni J. Prang ◽  
Sifrid S. Pangemanan ◽  
Harijanto Sabijono
Keyword(s):  
Income Tax ◽  
Director General ◽  
Tax Rates ◽  
The Law ◽  
Permanent Employees ◽  
Tax Reporting ◽  
Descriptive Method

Income tax article 21 is a tax on income which becomes the obligation of taxpayer to pay for it. Income in the form of salary, honorarium, allowances and other payments with any name in connection with the work, services or activities undertaken by the taxpayer of a domestic individual. The law used to regulate the amount of tax rates, the procedure of payment and tax reporting is the law No. 36 of 2008. The purpose of this study is to find out how to analyze the calculation of income tax article 21 fixed employment and accounting application of PT. Bank SulutGo (Persero) Tbk. Cabang Utama. The method of analysis used in this research is descriptive method that is discussing the problem by collecting, deciphering, calculating, comparing and explaining a situasion so that it can be drawn conclusion covering the calculation of pph article 21 and accounting for permanent employees at PT. Bank SulutGo (Persero). Based on the results of the study found that the calculation of income tax article 21 at PT. Bank SulutGo (Persero), is in compliances with the new taxation legislation, namely law no. 36 of 2008 on income tax and the regulation of the director general of tax number PER-16/PJ/2016.Keywords:  accounting, income tax article 21

scholarly journals ANALISIS SISTEM PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN KARYAWAN DI KANTOR KESYHABANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Nosevira H. K. Rumondor ◽  
Lintje Kalangi ◽  
Dhullo Afandy
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Director General ◽  
State Budget ◽  
Directorate General ◽  
Ministry Of Finance ◽  
Permanent Employees ◽  
Descriptive Qualitative

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee

scholarly journals Analisis Perhitungan, Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Penerima Pensiun pada PT Taspen (Persero) Cabang Surakarta

2021 ◽  
Vol 1 ◽  
pp. 54-64
Author(s):  
Fauzan Arif Siraj
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Descriptive Analysis ◽  
Director General ◽  
Analysis Method ◽  
The Subject ◽  
The Law ◽  
Business Entities

Income Tax is a tax levied on the object of tax on his income. Income tax will always be imposed on people or business entities earning income in Indonesia. The tax applicable to employees and pension recipients is Income Tax Article 21. The subject of Article 21 of the Act in particular concerning pensions and Article 21 in particular about pensions is pensions themselves. Therefore, participants who receive pension contributions are Taxpayers PPh Article 21. This study aims to find out the calculation, deduction, deposit and reporting of Income Tax Article 21 at PT Taspen (Persero) Surakarta Branch whether it is in accordance with Law No. 36 of 2008 and the Law on penile funds. The object of this research was taken at PT Taspen (Persero) Surakarta Branch. The research method used is descriptive analysis method. The results of the research obtained are the mechanism of Income Tax article 21 on periodic pension recipients at PT Taspen (Persero) Surakarta Branch in accordance with Law No. 36 of 2008 and Regulation of the Director General of Taxation No. PER-16/PJ/2016. The tax calculation for pension recipients is still three people who are not suitable.

scholarly journals KEBIJAKAN PEMERIKSAAN DLREKTORAT JENDERAL PAJAK SEBAGAI SARANA PENGUJIAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT

2011 ◽  
Vol 11 (1) ◽  
pp. 37
Author(s):  
Deddy Arif Setiawan
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Assessment System ◽  
Director General ◽  
Process Data ◽  
Self Assessment ◽  
Tax Laws ◽  
Tax Audit

<p class="Style1"><em>Taxation assessment system which was been used Indonesian, is self assessment system. </em><em>Taxpayers do to calculate and pay income tax, and to submit a Periodic </em>Tax <em>Return </em><em>and an Annual Tax Return. Every Taxpayer shall be obliged to complete Tax Return </em><em>correctly, completely, and clearly. That obligation was been tested by tax audit.</em></p><p class="Style1"><em>Audit is a series of activities to collect and process data, information and or evidence </em><em>conducted in an objective and professional manner based on an auditing standard in </em><em>order to assess tax compliance and other objectives for enforcement of provisions of </em><em>the tax laws. Director General of Taxes has the authority to conduct an audit to test </em><em>complience of the Taxpayer and for other purposes in respect to the implementation of </em><em>the tax laws.</em></p><p class="Style1"><strong><em>Keywords : </em></strong><em>self assessment system and tax audit</em></p>

scholarly journals EFEKTIVITAS PASAL 1 PERATURAN DIREKTUR JENDRAL PAJAK NOMOR PER-18/PJ/2017

2020 ◽  
Vol 4 (1) ◽  
pp. 134
Author(s):  
M Riza Aufa Rahman
Keyword(s):  
Final Stage ◽  
Income Tax ◽  
Director General ◽  
Tax Payments

Tahap Penelitian atau yang penulis biasa sebut dengan validasi SSP (Surat Setoran Pajak) merupakan tahap final dimana seorang wajib pajak telah melakukan kewajibannya dalam penyetoran pajak, dan dalam proses validasi itu sendiri tidak semua akan diterima oleh kantor pajak setempat karena masih akan dilakukan penelitian baik penelitian serara formil maupun materiil. Untuk mekanismenya validasi telah ditetapkan dalam Per-18/Pj/2017 Tentang Cara Penelitian Bukti Pemenuhan Kewajiban Penyetoran Pajak Penghasilan Atas Penghasilan Dari Pengalihan Hak Atas Tanah Dan/Atau Bangunan, Dan Perjanjian Pengikatan Jual Beli Atas Tanah Dan/Atau Bangunan Beserta Perubahannya. Efektifitas pasal 1 Peraturan Direktur Jendral Pajak Nomor Per-18/Pj/2017 di Kantor Pajak Pratama Kota Malang telah sesuai akan tetapi untuk pasal 1 ayat 2 masih belum dan untuk pengikatan jual beli, dan mengenai cara pembuktian bahwa wajib pajak telah memenuhi kewajiban penyetoran adalah dengan cara validasi ataupun telah di telitiKata Kunci: kewajiban, penyetoran, pemenuhan, pajak, validasiThe Research Phase or what the author commonly refers to as SSP validation (Tax Payment Deposit) is the final stage in which a taxpayer has carried out his obligations in tax payments, and in the process of validation itself not all will be accepted by the local tax office because there will still be done a research both formal and material. For the mechanism of validation, it has been stipulated in Per-18 / Pj / 2017 Regarding the Method of Research of Evidence of Fulfillment of Obligation of Income Tax on Income from Transfer of Land and / or Building Rights, and Agreement on Binding of Sale and Purchase of Land and / or Buildings and Amendments. The effectiveness of article 1 of the Regulation of the Director General of Tax Number Per-18 / Pj / 2017 in the Pratama Tax Office Malang is appropriate but for article 1 paragraph 2 it is still not yet for the binding of buying and selling, and regarding the means of proving that the taxpayer has fulfilled the payment obligation is by validation or thoroughlyKeywords: oblilgation, deposit, fulfillment, tax, validation

scholarly journals ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN (PPh ) PASAL 21 PADA PT. TRINITY SUKSES

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Laura Sumual ◽  
Inggriani Elim ◽  
Sherly Pinatik
Keyword(s):  
Income Tax ◽  
Descriptive Study ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Director General ◽  
Tax Burden ◽  
Processing Data ◽  
Business Form ◽  
The Government ◽  
Tax Payers

Income tax is a tax collected on the tax object on his income. The purpose of the government that intends to maximize revenue from the tax sector is in fact contrary to the objectives of tax payers, where taxpayers try to streamline their tax burden so as to obtain greater profits in order to prosper their owners and continue the survival of their companies. Done by the company, one of which is by planning income tax especially Income Tax 21. The purpose of this study is to analyze the application of tax planning to corporate income tax, whether it is in accordance with the regulation of the Director General of Tax Number PER-31 /PJj / 2009 and Llaw no. 36 of 2008, and how the company utilizes tax regulations for planning taxes on corporate income tax. Objects that are subject to income tax are income from a person for work or business, agency or business form. This research is a descriptive study that compares and describes the state of an object of research in this case PT. Trinity sukses manado, by processing data and then comparing the results with the theory obtained. The results of this study are that the company has not carried out tax planning efficiently.

scholarly journals PENGENAAN PAJAK PENGHASILAN ATAS WARIS DAN HIBAH DALAM PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN DI KOTA PADANG

2019 ◽  
Vol 4 (2) ◽  
pp. 111
Author(s):  
Benny Oktario ◽  
Neneng Oktarina
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Field Research ◽  
Primary Sources ◽  
Director General ◽  
Tax Collection ◽  
State Revenue ◽  
The People ◽  
Straight Line ◽  
The City

<p><em><span>Income Tax (PPh) is one of several types of tax, which is one of the primary sources of state revenue for development, which aims to improve the welfare and prosperity of the people. Income Tax (PPh) is regulated in Government Regulation number 34 of 2016. Where in each transfer of rights carried out by the taxpayer will be subject to Income Tax, but there is a transfer of rights excluded from the imposition and collection of Income Tax as stipulated in the Director-General of Taxes Regulation Number 30 / PJ / 2009, namely the removal of reasons due to inheritance and grants to blood families in a </span></em><em><span lang="PT-BR">straight</span></em><em><span> line. From this income tax collection, it is necessary to know some problems that arise. The issues, namely First, how is the imposition of Income Tax on inheritance and grants in the transfer of rights to land and buildings in the City of Padang. Second, is the Constraint in imposing income tax on estate and concessions in the removal of rights to land and buildings in the City of Padang. The research method used is an empirical juridical approach, and this research is descriptive-analytical as well as collecting data in the form of document studies and field research. Based on the results of the study, it was found that: The imposition of income tax on inheritance and grants in the transfer of rights to land and buildings in Padang city can be excluded from tax collection by submitting an income tax certificate for inheritance and donations between blood families in a straight line. Constraints in imposing Income Tax on estate and awards in the transfer of rights to land and or buildings in the city of Padang, are still taxpayers who have an NPWP but do not report their annual SPT and there are taxpayers who are not registered at the Tax Office and do not have NPWP, which causes the SKB application to be rejected or not granted.</span></em></p>

scholarly journals Zakat Penghasilan Pegawai Negeri Sipil dan Relevansinya Dengan Pengurangan Jumlah Pajak Penghasilan di Aceh

2017 ◽  
Vol 1 (2) ◽  
pp. 83-101
Author(s):  
Anisah Anisah ◽  
Syahrizal Syahrizal ◽  
Mahdi Syahbandir
Keyword(s):  
Income Tax ◽  
Director General ◽  
Net Income ◽  
Legal Basis ◽  
Tax Deductions

Zakat merupakan salah satu dana wajib yang dibayar umat Islam melalui badan yang ditunjuk oleh undang-undang. Khusus Aceh disebutkan zakat merupakan salah satu sumber dari PAD dan mempunyai kaitannya dengan pajak, khususnya pajak penghasilan. Dasar hukum yang digunakan yaitu Pasal 4 ayat (3) huruf a nomor 1 UU No. 17 Tahun 2000, Pasal 191 UU No. 11 Tahun 2006 dan Pasal 22 UU No. 23 Tahun 2011. Zakat sebagai faktor pengurang terhadap jumlah pajak penghasilan terhutang, pemberlakuan ketentuan tersebut merupakan suatu kemajuan bagi umat Islam Aceh. Hal ini dikuatkan dengan diberlakukannya Keputusan Dirjen Pajak No KEP−542/PJ/2001 bahwa zakat atas penghasilan dapat dikurangkan atas penghasilan netto. Pemberlakuan zakat pengurang pajak atas penghasilan yang diperoleh setiap orang dianggap penting dalam melaksanakan kewajibannya sebagai seorang muslim di Aceh. Ketentuan ini hingga sekarang belum diterapkan di Aceh dimana seharusnya Zakat dapat mengurangkan pajak penghasilan. Zakat is one of the compulsory funds paid by Muslims through bodies appointed by law. Special Aceh mentioned zakat is one source of PAD and has a relation to the tax, especially income tax. The legal basis used is Article 4 paragraph (3) letter a number 1 of Law no. 17 of 2000, Article 191 of Law no. 11 of 2006 and Article 22 of Law no. 23 of 2011. Zakat as a subtracting factor against the amount of income tax payable, the enforcement of these provisions is an improvement for the Muslims of Aceh. This is reinforced by the enactment of Decision of the Director General of Taxes No. KEP-542 / PJ / 2001 that zakah on income can be deducted on net income. The enactment of zakat tax deductions on income earned by each person is considered important in carrying out its obligations as a Muslim in Aceh. This provision has not been applied in Aceh where Zakat should be able to deduct income tax.

scholarly journals Pengenaan Pajak Penghasilan Terhadap Pelaku Usaha Jasa Promosi Melalui Media Sosial

2021 ◽  
Vol 2 (3) ◽  
pp. 468-472
Author(s):  
Michael Lianwar Antolis ◽  
Ida Ayu Putu Widiati ◽  
I Putu Gede Seputra
Keyword(s):  
Social Media ◽  
Research Methods ◽  
Income Tax ◽  
Income Taxes ◽  
Director General ◽  
Analysis Method ◽  
Legal Research ◽  
Taxable Income ◽  
Service Business ◽  
Business Entities

Income tax is a tax imposed on individuals/business entities on income earned in the tax year. Promotional service business actors are tax subjects who earn income that exceeds the non-taxable income and the income is obtained from activities promoting goods or services through social media, such as Instagram, YouTube, WhatsApp or other types of social media. The purposes of this study are to examine the regulation of income tax in promotional services business activities through social media as well as the mechanism for collecting income taxes against business actors in promotional services through social media. This study uses normative legal research methods, with legal materials consisting of primary legal materials and secondary legal materials. The collection of legal materials in this study was carried out by the recording method. The legal material analysis method used is argumentative technique. The result of the study shows that the regulation of income tax in promotional service business activities through social media, in this case YouTubers or Celebrities, is subject to income tax for those whose income exceeds Non-Taxable Income (PTKP) based on the Regulation of the Director General of Taxes Number PER-17/PJ/2015.

scholarly journals PENERAPAN PEMOTONGAN, PENYETORAN, DAN PELAPORAN PPH FINAL ATAS JASA KONSTRUKSI e-SPT MASA 2017

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Daniela Anauskah
Keyword(s):  
Income Tax ◽  
Secondary Data ◽  
Primary Data ◽  
Director General ◽  
Tax Rates ◽  
Phase 2 ◽  
Tax Rate ◽  
Library Research ◽  
Study Implementation ◽  
Construction Services

<div class="WordSection1"><p><em>This study aims to assist the company in applying Cutting, Depositing, and Reporting Income Tax Article 4 paragraph (2) for construction services by WIKA-HUTAMA JO Belawan Phase 2 e-SPT Period 2017. The period of this study starts from July to September. In this research the researcher use primary data type and secondary data, internal data source, action research type, interview data collecting technique, documentation and library research, and descriptive data analysis method with qualitative approach. Based on the results of the study, Implementation of Cutting, Depositing, and Reporting Income Tax Article 4 paragraph (2) on Construction Services by WIKA-HUTAMA JO Belawan Phase 2 e-SPT 2017 is in accordance with the provisions of taxation Income Tax Law. 36 Year 2008. WIKA-HUTAMA JO impose tax rate in accordance with the provisions of applicable tax rates. Then WIKA-HUTAMA JO creates a list of proof of deduction and fills correctly and complete evidence of withholding of Income Tax Article 4 Paragraph (2) of Construction Services in accordance with the forms and fields specified by the Director General of Taxes. Deposit of Income Tax Article 4 Paragraph (2) of the Construction Service shall be made before the deadline of the withholding of income tax to the state treasury. Reporting of Income Tax Article 4 Paragraph (2) for Construction Services shall also be made before the deadline for reporting the Income Tax Article 4 Paragraph (2) to the Tax Office.</em><em></em></p></div><em><br clear="all" /> </em>

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