ANALISIS PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 (PPh 21) ATAS GAJI PEGAWAI NEGERI SIPIL (PNS) PADA POLITEKNIK KESEHATAN KEMENKES MALANG

Abstract

This studi aims to determine the suitabilty an Poltekes Kemenkes Malang of Instution in calculating and cutting of income tax article 21 for the salaries of civil servants besad on the tax regulation is PER-16/PJ/2016. This type of research is a descriptive research. The population of this research is all employees PNS are 120 people. The sample is this research using census method amounting to 120 people. The result of this research that there is differences in the calculating of income tax article 21 is cut, and tax provisions are use an Poltekes Kemenkes Malang of Instution, so that the differences are over paid.