PERHITUNGAN PEMBAYARAN DAN PELAPORAN PPH 21
PADA TRAVEL UMROH
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Institusion
Universitas Muhammadiyah Sukabumi
Author
MUNANDAR, RANGGA ARIS
Subject
H Social Sciences (General)
Datestamp
2024-06-12 18:30:59
Abstract :
This Final Project Report was prepared by Rangga Aris Munandar, Student Identification Number 2041211016, with the title "Calculation, Payment and Reporting of Income Tax 21 on Umrah Travel" This report was prepared based on the results of research conducted by the authors at PT Travel Umroh. PPh 21 is an income tax that relates to both individuals and individuals which is regulated in the Income Tax Law article 17. The purpose of this research is to find out what level of understanding employees have in understanding PPh 21 and to provide an understanding of procedures starting fromcalculation, payment up to reporting PPh 21 made to PT Travel Umroh. The research method used in conducting this research uses qualitative research methods.The type of data used in this research is primary data. The data collection techniques used in conducting this research are observation, interviews and documentation. Based on the results of research conducted at PT Travel Umroh, it can be concluded that the procedures for calculating, paying and reporting PPh Article 21 at PT Travel Umroh have been carried out in accordance with applicable regulations. However, there are still several tax objects that have not been taxed so that a level of understanding is needed to be corrected and the taxobjects reported
This Final Project Report was prepared by Rangga Aris Munandar, Student Identification Number 2041211016, with the title "Calculation, Payment and Reporting of Income Tax 21 on Umrah Travel" This report was prepared based on the results of research conducted by the authors at PT Travel Umroh. PPh 21 is an income tax that relates to both individuals and individuals which is regulated in the Income Tax Law article 17. The purpose of this research is to find out what level of understanding employees have in understanding PPh 21 and to provide an understanding of procedures starting fromcalculation, payment up to reporting PPh 21 made to PT Travel Umroh. The research method used in conducting this research uses qualitative research methods.The type of data used in this research is primary data. The data collection techniques used in conducting this research are observation, interviews and documentation. Based on the results of research conducted at PT Travel Umroh, it can be concluded that the procedures for calculating, paying and reporting PPh Article 21 at PT Travel Umroh have been carried out in accordance with applicable regulations. However, there are still several tax objects that have not been taxed so that a level of understanding is needed to be corrected and the taxobjects reported
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