Sugiarto, Edwhyn (2016) PERHITUNGAN PPh Pasal 21 KLIEN PT PLM TERHADAP PERUBAHAN PTKP 2016 PADA KANTOR KONSULTAN PAJAK DANNY WIBOWO SURABAYA. Diploma thesis, Politeknik NSC Surabaya.
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2 Daftar Isi.pdf Download (92kB) | Preview |
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3 Abstrak.pdf Download (191kB) | Preview |
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4 Bab I.pdf Download (282kB) | Preview |
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8 Daftar Pustaka.pdf Download (87kB) | Preview |
Abstract
Income Tax Article 21 (PPh 21) is a tax imposed on income in the form of wages, salary, honoraria, allowances and other payments to the name and in any form in connection with employment or occupation, services, dam activity undertaken by an individual as a tax subject in the country as stipulated in Article 21 of Law - Law number 36 of 2008 on income tax. Calculation of Income Tax Article 21 is influenced by PTKP. Value of PTKP it self has a change from 2015 to 2016. The value of taxable income in 2015 amounted to Rp36.000.000,00 for personal tax payers, and additional Rp3.000.000,00 to the taxpayer is married and have dependents. While the value of PTKP in 2016 amounted to Rp54.000.000,00 for personal tax payers, and additional Rp4.500.000,00 to the taxpayer is married and have dependents. With the difference of PTKP, the calculation of taxable income Tax Article 21 PT PLM changes. Income Tax Article 21 payable at PT PLM by using PTKP in 2015 amounted to Rp1.938.066,00 later after correcting on 2016 taxable income Tax Article 21 payable decreased to Rp1.247.916,00 difference in income tax payable Article 21 raises an overpayment that may be compensated to the next tax period.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Income Tax Article 21, taxable income in 2015 and 2016 |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Accounting |
| Depositing User: | Ms Evada El Ummah Khoiro |
| Date Deposited: | 19 Jan 2018 10:26 |
| Last Modified: | 19 Jan 2018 10:26 |
| URI: | http://repository.nscpolteksby.ac.id/id/eprint/162 |
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