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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic Research and Financial Accounting
Masrullah, Masrullah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jesya (Jurnal Ekonomi dan Ekonomi Syariah)

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Tinjauan Penentuan Pajak Terutang PPh 21 Pada Aparatur Sipil Negara BKPSDM Kab.Gowa Amran, Amran; Pratiwi, Putri Ayulia; Masrullah, Masrullah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1613

Abstract

Income tax (PPh) Article 21 payable is tax payable calculated from taxable income (PKP) in a year minus non-taxable income (PTKP). Where the imposition of PPh in Indonesia is implemented progressively. The object of this research is BKPSDM Gowa Regency. The purpose of this study was to find out whether the determination of the tax payable PPH 21 on the state civil apparatus BKPSDM Gowa Regency is in accordance with Law No. 36 of 2008. Data collection was carried out using interviews and documentation techniques. The analysis technique used is descriptive qualitative analysis. The results of this study indicate that BKPSDM Kab. Gowa has complied with laws and regulations regarding pph 21 which are regulated in Law No. 36 of 2008 concerning income tax.
Co-Authors Adziem, Faidul Alfiah S, Nur Reski Amran Amran Angelita, Anggi Anggraeni, Reski Asriati Asriati, Asriati Badollahi, Ismail Ismawati Ismawati Khadijah Darwin M, Satriani. Mardiana Mardiana Muchran, Muchriana Muhammad Nasrun Palaguna, Andi Hilaluddin Pratiwi, Putri Ayulia Putra, Anastasia Eka Rahmi Rahmi Riski Wulandari sarda, Sultan Saskia, Saskia Sukara, Salsabila Sultan sarda Syartini Indrayani Yanti, Reski Yasril Hidayat