ANALISIS PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 DI PT. SURABAYA INN BERKARYA

Abstract

This study discusses the calculation, withholding, depositing and reporting income
tax under Article 21 are carried out by PT. Surabaya Inn Berkarya. Discussion about the
suitability of withholding tax with tax provisions. Methods of research using descriptive
method. Data collection techniques using the research literature and documentation.
Analysis using qualitative descriptive analysis.The results of this study is the suitability of the
calculation, deduction and remittance of income tax under Article 21 in the PT. Surabaya Inn
Berkarya with tax laws. In the reporting has not been seen in the corresponding receipts from
the Tax Office Primary Genteng.
Keywords: Calculation, Withholding, Remittance, Reporting, Income Tax Article 21