Fatmawati, Trias (2024) Perbandingan Perhitungan Pajak Penghasilan Pasal 21 Dasar Peraturan Per-16/Pj/2016 Dan Per-2/Pj/2024 Pada Pt. Petrokimia Gresik. Diploma thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
PT. Petrokimia is the most complete fertilizer trading business manufacturing company in Indonesia. PT. Petrokimia deducts Article 21 Income Tax on employees every month. This study aims to evaluate the application of the calculation of Income Tax Article 21 on PT. Petrokimia Gresik. The research method used is qualitative descriptive, which is a method of discussing problems that describe or describe a situation. Data was taken through interviews, documentation, and observation. The results of the study show that PT. Petrokimia implements the calculation of Income Tax Article 21 in accordance with applicable tax regulations. The results of the study show the accuracy in calculating the gross income of employees, especially related to the provision of allowances and facilities. The value of the amount of employee income is adjusted to the progressive rate according to the tariff layer PER-2/PJ/2024.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Trias Fatmawati |
| Date Deposited: | 06 May 2025 07:35 |
| Last Modified: | 06 May 2025 07:35 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13541 |
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