PROSEDUR PERHITUNGAN PPH PASAL 21 BAGI KARYAWAN DI KOPERASI PRODUSEN MANDIRI CIHANYAWAR SEJAHTERA
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Alhudori, Diman
Subject
HB Economic Theory
Datestamp
2022-10-19 07:11:18
Abstract :
This final report was prepared by Diman Alhudori, Student Identification Number 1941211020, with the title "PROCEDURE FOR CALCULATION OF PPH ARTICLE 21 FOR EMPLOYEES IN MANDIRI CIHANYAWAR SEJAHTERA MANUFACTURER COOPERATION", this report was prepared based on the results of research conducted by the author at the Cihayawar Sejahtera Independent Producers Cooperative. Which was compiled under the guidance of Mr. Rinaldi, SE., Ak., CA., M.Ak and Mrs. Venita Sofiani, SE., M.Sc. The research conducted by this author is aimed at knowing the procedure for calculating PPh article 21 for employees at the Cihayawar Sejahtera Independent Producer Cooperative. The research method carried out by the author in writing this Final Project is using the Quantitative Descriptive Research Method which describes a method for making pictures or descriptive of a situation objectively using numbers, starting from data collection and interpretation of the data. As well as data collection techniques carried out by collecting data, namely observations and interviews with the independent Cihayawar Sejahtera Producer Cooperative and literature studies through applicable laws, reference books, journals and sites that are already trusted. Based on research conducted by the author at the Cihayawar Sejahtera Mandiri Producer Cooperative office, it can be concluded that employees are taxfree or do not need to pay taxes, because employee salaries do not reach the PTKP so there is no PKP remaining and the calculation of PPh article 21 for employees is hampered because of the net a year. employees do not exceed PTKP (Not Taxable Income) and do not produce PKP (Taxable Income). Net a year one of the employees with the highest salary is Rp. 34,300,260. while PTKP with the lowest tariff is Rp. 54,000,000, Net a year ? PTKP = PKP. However, the results of these calculations produce a minus value so that it can be concluded that employees are tax free or do not need to pay taxes.
This final report was prepared by Diman Alhudori, Student Identification Number 1941211020, with the title "PROCEDURE FOR CALCULATION OF PPH ARTICLE 21 FOR EMPLOYEES IN MANDIRI CIHANYAWAR SEJAHTERA MANUFACTURER COOPERATION", this report was prepared based on the results of research conducted by the author at the Cihayawar Sejahtera Independent Producers Cooperative. Which was compiled under the guidance of Mr. Rinaldi, SE., Ak., CA., M.Ak and Mrs. Venita Sofiani, SE., M.Sc. The research conducted by this author is aimed at knowing the procedure for calculating PPh article 21 for employees at the Cihayawar Sejahtera Independent Producer Cooperative. The research method carried out by the author in writing this Final Project is using the Quantitative Descriptive Research Method which describes a method for making pictures or descriptive of a situation objectively using numbers, starting from data collection and interpretation of the data. As well as data collection techniques carried out by collecting data, namely observations and interviews with the independent Cihayawar Sejahtera Producer Cooperative and literature studies through applicable laws, reference books, journals and sites that are already trusted. Based on research conducted by the author at the Cihayawar Sejahtera Mandiri Producer Cooperative office, it can be concluded that employees are taxfree or do not need to pay taxes, because employee salaries do not reach the PTKP so there is no PKP remaining and the calculation of PPh article 21 for employees is hampered because of the net a year. employees do not exceed PTKP (Not Taxable Income) and do not produce PKP (Taxable Income). Net a year one of the employees with the highest salary is Rp. 34,300,260. while PTKP with the lowest tariff is Rp. 54,000,000, Net a year ? PTKP = PKP. However, the results of these calculations produce a minus value so that it can be concluded that employees are tax free or do not need to pay taxes.
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