Prosedur perhitungan, penyetoran dan pelaporan SPT pajak penghasilan pasal 21 bagi wajib pajak orang pribadi ( studi kasus pada PT. x )

Oleh :
Risna Hilmi Septiani - F3407115 - Fak. Ekonomi dan Bisnis

ABSTRACT Tax is a duty contribution to the country that must be payed by personal people who had complused characteristic based on legislative, with no retaine directly and used to country necessary for wealthy citizen. The purpose of this research is to know the calculate procedure, the payment procedure, and the report procedure and also about the step to fill the income tax annual SPT section 21 by Personal Tax Payer in this year. The method of this research is done with Direct Observation Method, Interview, Monitoring, and Literature method. The result of this research is Tax Payer in PT. X not too understand about the calculate procedure, the payment procedure, and the report procedure and also about the step to fill the income tax annual SPT section 21 by Personal Tax Payer. Based on the result of research that has been done, the researcher give some suggestions for PT. X to add the application of taxation program, held personnel counseling from KPP Pratama Surakarta which is hopeabled can handle the problems of Tax Payer in PT. X about the income tax calculating procedure, the tax payable payment procedure, and the report procedure and also about the step to fill the income tax annual SPT section 21 by Personal Tax Payer. KEYWORD: the calculate procedure, the payment procedure, and the report procedure