PERHITUNGAN DAN PENGISIAN SPT MASA PPH PASAL 21 TERHADAP KARYAWAN TETAP PT.BANK CIMB NIAGA TBK SAMARINDA TAHUN 2010 --

ABSTRACT

Tandi, Yuliana. "The Calculating and Annual Tax Information Delivery

on Income Tax the 21 d Article in year of 2010 toward PT Bank CIMB Niaga

Tbk Permanent Employees' in Samarinda". Guided by H. Mat Juri, S.E., MM.

as the firs advisor and Drs. Usman BV as the second advisor.

The purpose of writing is to identify the calculating and Annual Tax

Information Delivery ways on Income Tax the 21st Article in the year of 2010

toward Permanent Employees in which their salaries are reduced by the PT Bank

CIMB Niaga to clear the Income Tax based on Constitution No. 36 in 2008.

Methods used on this writing are observation, interview and library study.

The analysis instrument applied on this writing are Constitution No. 36 in

2008 which covers the 7th Article subsection 1 and the 17th Article subsection 1;

Financial Minister Regulation No.250/PKM.03/2008; Calculating formulae of

Income Tax the 21 st Article based on Constitution No.36 in 2008, the Annual Tax

Information Delivery Form on Income Tax the 21 st Article; and the Annual Tax

Information Delivery Fill Form Procedure on Income Tax the 21 st Article.

The conclusions of this writing are stated as follow :

1. The result of calculating formulae on income tax the 21st Article

indicated that there were no difference for each employee.

2. The amount of tax withholding were various for each employee

reduced by company's treasure.

Key Words: Calculation, Annual Tax Information Delivery, Income Tax the 21 st

Article, Permanent Employees.