Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK
Rizkika Zalzabila Utami
Unknown Affiliation
Religion Humanities Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PERHITUNGAN DAN PENERAPAN PAJAK PENGHASILAN PASAL 21 SERTA PELAPORANNYA Mutiara Dewi; Rizkika Zalzabila Utami; Siti Aisyah; Dini Vientiany
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 4 (2024): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i4.1905

Abstract

PPh Article 21 regulates income tax deductions on income received or earned by domestic individual taxpayers in connection with work, services and other activities. This research aims to analyze the mechanism for withholding, reporting and remitting PPh Article 21 and its implications for employers and employees. The research method used is descriptive analytical with a qualitative and quantitative approach. The research results show that withholding PPh Article 21 makes a significant contribution to state tax revenues, but there are still challenges in implementation caused by taxpayers' lack of understanding and inaccuracies in calculations. This research also provides recommendations for increasing compliance and efficiency in the administration of Income Tax Article 21.
Co-Authors Dini Vientiany Mutiara Dewi Siti Aisyah