ANALISIS PEMOTONGAN DAN PELAPORAN PPH 21 BERDASARKAN PERATURAN DIRJEN PAJAK DI LINGKUNGAN BALAI DIKLAT KEUANGAN MALANG

Abstract

ABSTRACT

            This study aims to determine the suitability of the procedure for withholding and reporting income tax on 21 based on the regulations of the tax directorate at the Malang Financial Education and Training Center. The type of research used is descriptive research with case study research methods and qualitative research techniques. The method of data collection was done by means of interviews, observation and review of documents related to the research.

The results of this study, based on the analysis of the calculation, deduction and deposit of income tax on 21, Malang Financial Education and Training Center is in accordance with the regulations of the Director General of Taxes, however, for reporting income tax on 21 it is found that it is inconsistent with the regulations of the Director General of Taxes. For work effectiveness, the treasurer only reports income tax on 21 through an accountability report to the KPPN. Meanwhile, KPP has never given any sanctions on this matter.

Keywords : Income Tax on 21, Deduction of Income Ttax on 21, Reporting of Income Tax on 21, Malang Financial Education and Training Center