PERBANDINGAN PPH 21 TERHADAP PEGAWAI KANTOR CABANG DINAS PENDIDIKAN LOA JANAN BERDASARKAN UNDANG-UNDANG NOMOR 17 TAHUN 2000 DAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 --

Tax is a contribution to the nagara people based on laws can be enfoced by not getting reciprocal services (performance counter) which are directly addressed and used to finance public expenditures. viewed from the side of the government's tax funfsu not only with respect to revenue,ie,as a source of funds intedded for regulate, which is a tool to organize or carry out government policy in the economic field. the purpose of this final report is to determine how to calculate salary for employees by using the most recent legislation is law No. 36 year 2008.
from gate calculation of income tax under Article 21 by law no. 17 of 2000 and the calculation according to Law No.36 In 2008 the author has done there is a difference. the difference is that there are big changes in position and magnitude of costs PTKP. these changes wiil affect the amount of taxable income (PKP) and the resulring amount of income tax of article 21 amended. in january 2010 by using the most recent Act is No.36 in 2008