Final_Project
#13839
TA/AKUNTANSI 075 ROS p 2021 ISBN:Rossy Aida Putri Tarmudi

Subjects:AKuntansi Penelitian

    PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 PADA PT KUDUNGGA RAJA UTAMA MUARA BADAK --

    PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 PADA PT KUDUNGGA RAJA UTAMA MUARA BADAK / / /
    Samarinda 2021
    viii; 175 h; ilus; 23 cm Bahasa:Ind

    ABSTRAK
    Rossy Aida Putri Tarmudi, dengan judul Tugas Akhir “Perhitungan Pajak Penghasilan (PPh) pasal 21 pada Karyawan PT Kudungga Raja Utama Muara Badak” dibawah bimbingan Bapak H. Mat Juri, S.E., M.M., sebagai pembimbing pertama dan Ibu Sailawati, S.ST., M.Sc., selaku Dosen Pembimbing kedua.
    Penelitian ini bertujuan untuk mengetahui Perhitungan PPh Pasal 21 terhadap karyawan PT Kudungga Raja Utama Muara Badak. Metode penelitian menggunakan kuantitatif, dan alat analisis yang digunakan adalah Undang-Undang Nomor Tahun 2008 dan PER-16/PJ/2016. Hasil penelitian menunujukkan bahwa sebanyak 6 karyawan yang membayar PPh Pasal 21 dan sebanyak 6 karyawan yang tidak dipotong PPh Pasal 21 (NIHIL), hal ini dikarenakan jumlah penghasilan netto setahun karyawan tersebut lebih kecil dibandingkan dengan jumlah Penghasilan Tidak Kena Pajak (PTKP).
    Kata Kunci : Perhitungan, PPh Pasal 21
    viii
    ABSTRACT
    Rossy Aida Putri Tarmudi, with the title Final Duty "Calculation of Income Tax (PPh) article 21 on Employees of PT Kudungga Raja Utama Muara Badak" under the guidance of Mr. H. Mat Juri, S.E., M.M., as the first supervisor and Mrs. Sailawati, S.ST., M.Sc., as the second Supervisor.
    This research aims to find out the Calculation of PPh Article 21 against employees of PT Kudungga Raja Utama Muara Badak. The research method uses quantitative, and the analysis tools used are Law Number 2008 and PER-16/PJ/2016. The results of the study suggest that as many as 6 employees who pay PPh Article 21 and as many as 6 employees who are not deducted PPh Article 21 (NIHIL), this is because the number of net income a year employees are smaller than the amount of Non-Taxable Income (PTKP). The results of the study suggest that as many as 6 employees who pay PPh Article 21 and as many as 6 employees who are not deducted PPh Article 21 (NIHIL), this is because the number of net income a year employees are smaller than the amount of Non-Taxable Income (PTKP).
    Keywords : Calculation, PPh Article 21