Analisis Perhitungan PPH Pasal 21 Karyawan dan Pensiun Pada PT Bank TAbungan Negara Persero Menurut Undang-Undang Perpajakan No.17 Tahun 2000 --

ABSTRACT

MulyaDharwati is an accounting student at Samarinda State Polytechnic

compiling the final Project entitled "Calculating Analysis On Article 21 Income Tax

Applied For Employees and Retired Officers At PT Bank Tabungan Negara Persero

According To Tax Regulation No. 17 In 2000" under the guidance of Mr.

Amruddin,SE.MM as the first advisor and Mr. Mat Juri, SE as the second advisor.

The purpose of this writing is to identify the calculating of article 21 Income

Ta.x Applied for Employees •and Retired Officers at PT Bank Tabungan Negara

Persero based on Income Tax Regulation No. 17 in 2000 and Financial Minister

Regulation of Republik of Indonesia No. 137/KMK.03/2905.

The analysis inst-uments used in this research were stated as follow.

J.

2.

3.

Formula on article 21 Tax Income Calculating No. 17 in 2000.

Untaxed Income Limitation.

Income Vat

In conclusion, the article 21 Income Tax Applying No.17 in 2000 should

allow the PT Bank Tabungan Negara to pay smaller Income Vat for employees and

retired officers than the formed one.

Key Word: The Calculation of Article 21 Income Tax No.17 In 2000; Employees and

Retired officers, Income Vat.