Evaluasi Prosedur Perhitungan PPH 21 Atas Penerima Pensiun pada PT. Taspen (PERSERO)  Cabang Surakarta

Putra, Roby Darwis Aditya

× The public sector as a pillar of national economy in addition to the private sector has the primary function to provide services to the public, covering all aspects of activities that relate directly to people's lives. This final was written because of the importance of process upon receipt of pension calculation that can be accountable to the public especially the Civil Service as a recipient of pension rights. Data collection methods used are interviews, documentation, and observation. The analysis was done by outlining guidelines for the calculation of pension receipt in accordance with civil service laws and regulations. Then describes how the calculation is done by PT. TASPEN. Once it is done the comparison between theory and practice in the working world PT. TASPEN (PERSERO) Surakarta Region. To be useful it needs an analysis of the data that has been obtained to get an overview of the problems faced by the calculation of pension receipt. The results of this research is in the program carry out pension recipients, PT. Taspen (PERSERO) Surakarta Region has implemented the calculation of pension receipt in accordance with the procedures applicable law now, so there is no miscalculation in calculating the tax income received by pensioners. The conclusion of this study were (1) PT. TASPEN (PERSERO) Surakarta Region in implementing Article 21 of the Income Tax withholding pension recipients are in compliance with applicable legislation, (2) There is a distinction in the imposition of withholding tax rates between participants who already have pension TIN with pension participants who do not have a TIN. Withholding Tax Article 21 will be charged at 20% greater than if a TIN. KEYWORD: tax, pph 21, and pension receipt

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Penulis Utama	:	Roby Darwis Aditya Putra
Penulis Tambahan	:	-
NIM / NIP	:	F3408075
Tahun	:	2011
Judul	:	Evaluasi Prosedur Perhitungan PPH 21 Atas Penerima Pensiun pada PT. Taspen (PERSERO) Cabang Surakarta
Edisi	:
Imprint	:	Surakarta - F.Ekonomi - 2011
Program Studi	:	D-3 Perpajakan
Kolasi	:
Sumber	:	UNS-F.Ekonomi Prodi DIII Perpajakan-F.3408075-2011
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Christiyaningsih Budiwati, S.E., M.Si,. Ak.
Penguji	:
Catatan Umum	:
Fakultas	:	Fak. Ekonomi dan Bisnis

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