PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 PEGAWAI TETAP PADA DINAS PEMBERDAYAAN MASYARAKAT, DESA, KEPENDUDUKAN DAN PENCATATAN SIPIL PROVINSI JAWA TENGAH TAHUN 2022

Abstract

Department of Community Empowerment, Village, Citizenship and Civil Registration of Central Java Province acts as a government agency which have responsibility to calculate, deposit, and reporting Article 21 Income Tax for its permanent employees. The purpose of this Final Project is to find out suitability of the calculation, deposit, and reporting of Article 21 Income Tax for permanent employees of the Department of Community Empowerment, Village, Citizenship and Civil Registration of Central Java in accordance with Taxation Law Number 36 of the year 2008 which has been harmonized concerning Income Tax and Regulation of the General Director of Taxation Number PER-16/PJ/2016. The preparation of this Final Project uses data collection methods namely, literature study, interviews, and documentation. The writing of this Final Project uses descriptive and exposition methods. The result of the discussion in doing this Final Project is that Department of Community Empowerment, Village, Citizenship and Civil Registration of Central Java Province has carried out the obligation to calculate, deposit, and report Article 21 Income Tax, but it has not been fully compliant. After recalculate the tax payable, it was found overpaid calculation of Article 21 Income Tax (PPh) Rp 16.443.550.