International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Vol. 1 No. 4 (2023): August

ANALYSIS OF THE APPLICATION OF INCOME TAX ACCOUNTING PPh 21 THE SALARY OF EMPLOYEES AT VITKA POINT BATAM SPBU

Ita Mustika (Universitas Ibnu Sina, Indonesia)
Ferdila (Universitas Ibnu Sina, Indonesia)
Khadijah (Universitas Ibnu Sina, Indonesia)
Viola Syukrina E Janrosl (Universitas Putera Batam, Indonesia)

Article Info

Publish Date
05 Aug 2023

Abstract

SPBU Vitka Point is a company engaged in the fuel retail sector in Batam City. SPBU Vitka Point deducts PPh 21 every month from employee income. The goal to be achieved in this study is to analyze whether the calculation, determination, and reporting of PPH 21 Income Tax for employees at the Vitka Point gas station are by the Law on the Harmonization of Tax Regulations No. 7 of 2021 (Chapter III). The research was conducted using descriptive qualitative methods and data collection techniques using observation, documents, and interviews. The Vitka Point gas station uses a withholding tax system withholding tax. The calculation of PPh 21 at the Vitka Point gas station for income received regularly by employees is correct and by the provisions of the applicable Law.

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Journal Info
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Website

Abbrev

go

Publisher

PT. ZILLZELL MEDIA PRIMA

Subject

Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to ...