ANALISA DAN EVALUASI PERHITUNGAN PAJAK PENGHASILAN (PPh) 21 ATAS PENGHASILAN PEGAWAI TETAP SESUAI DENGAN PMK NO. 122/PMK010/2015 (Studi Kasus PT Angkasa Pura I (Persero) Bandara Adisutjipto Yogyakarta)

  • Rossi Virgajati Septiarini ustjogja

Abstract

The aim of this research was to know whether the calculation of Income Tax-Article 21 of PT Angkasa Pura I (Persero) Adisutjipto Airport in a year had referred to Minister of Finance Regulation No. 122/PMK.010/2015.The type of research conducterd was case study. The collection techniques were interview and observation. The steps used were by recalculating Income Tax-Article 21 based on Taxation Rule and compared that result with the calculation of  Income Tax-Article 21 from PT Angkasa Pura I (Persero) Adisutjipto Airport. From analysys result showed that calculation process of Income Tax-Article 21  had not referred yet to prevailing Taxation rule implemented in Indonesia. PT Angkasa Pura I (Persero) Adisutjipto Airport had not  calculated  non taxable income (PTKP) based on  Minister of Finance Regulation No. 122/PMK.010/2015, the calculation result of tax system had not refeffed to Minister of Finance Regulation No. 122/PMK.010/2015 and PER-32/PJ/2015 article 10 paragraph (3) a and the calculated of pension contributed had not referred to Government Regulation RI No. 45 2015.


 

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Published
2017-12-04
How to Cite
SEPTIARINI, Rossi Virgajati. ANALISA DAN EVALUASI PERHITUNGAN PAJAK PENGHASILAN (PPh) 21 ATAS PENGHASILAN PEGAWAI TETAP SESUAI DENGAN PMK NO. 122/PMK010/2015 (Studi Kasus PT Angkasa Pura I (Persero) Bandara Adisutjipto Yogyakarta). JURNAL EKOBIS DEWANTARA, [S.l.], v. 1, n. 3, p. 60-67, dec. 2017. ISSN 2656-4149. Available at: <https://jurnalfe.ustjogja.ac.id/index.php/ekobis/article/view/306>. Date accessed: 13 nov. 2019. doi: https://doi.org/10.26460/ed_en.v1i3.306.