ANALISIS PERHITUNGAN DAN PELAPORAN SECARA E-FILING PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI NEGERI SIPIL PADA KEMENTRIAN AGRARIA DAN TATA RUANG/BADAN PERTANAHAN NASIONAL KABUPATEN MALANG TAHUN 2015
Abstract
Abstract
This study aims to determine whether the Ministy of Agricultural and
Spatial/Malang District Land Board in calculating and reporter in the e-Filing of
income Tax Article 21 of the salaries of civil servants in accordance whit the
provisions of the research is adescriptive study using quantitative approach PER-
32/PJ/2015. The results obtained from the basic salary and all allowances are not
in accordance whit the prevailing tax regulations, because the are difference in
the calculation of gross incame, mandatory dues employee becomes a deduction
from gross income and the imposition of income tax rates section 21 on the
salaries of cipil e-Filing of of Income tax article 21 was reported by the taxpayer
and are in accordance whit the applicable tax regulations
Keywords: Calculation, Reporting by e-Filing of Income Tax Article 21.
This study aims to determine whether the Ministy of Agricultural and
Spatial/Malang District Land Board in calculating and reporter in the e-Filing of
income Tax Article 21 of the salaries of civil servants in accordance whit the
provisions of the research is adescriptive study using quantitative approach PER-
32/PJ/2015. The results obtained from the basic salary and all allowances are not
in accordance whit the prevailing tax regulations, because the are difference in
the calculation of gross incame, mandatory dues employee becomes a deduction
from gross income and the imposition of income tax rates section 21 on the
salaries of cipil e-Filing of of Income tax article 21 was reported by the taxpayer
and are in accordance whit the applicable tax regulations
Keywords: Calculation, Reporting by e-Filing of Income Tax Article 21.
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