Perhitungan pph pasal 21 terhadap penghasilan pegawai dan pensiun pada kantor kecamatan loa janan --

ABSTRACT

Budiarti, Yeni, "Calculation Of P PH Section 21 Teot-

Jobholder and Retired Otlicer at oflicc District Of Loa

H. Mate Jury, SE and of Rifadin Noor, SE,M.SI.

Indonesia represent Developing countries to

its people on a par with other Nations, therefore elopneat in Indonesia

progressively improved. Development alone need big and

according to APBN of source of earnings got many from lease Tar-yet

of of this final duty is to know and compare the Of calculation ot-

income tax ( PPH) Section 21 at Office District of Loa get by

theory is my bench of kuliah with fact of field.

To ease the analysis, the writer took analysis in the ferm of

calculation ofPPH section 21, KMK No. 137 and Tax rate section 17 a-

Office District of Loa Janan is one of the peripheral of daera residing

in region ofkutaikatanegara.

Conclusion of this final duty is that in calculation of in•ome tax to

jobholder of office district of jananloa not yet as according to UU

17 Year 2000.