JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Vol 25 No 2 (2018): October

The Design of a Web-Based Program for Reporting Incomes Tax Article 21 for Civil Servants

Damayanti Damayanti (Lecturer, Department of Tax Accounting, Politeknik Negeri Lampung)
Tri Sandhika Jaya (Lecturer, Department of Informatic Management, Politeknik Negeri Lampung)

Article Info

Publish Date
14 Dec 2018

Abstract

This research aimed to created a model program of tax retun (SPT) of income tax article 21 especially for civil servants. The method of data collection used in this researchr are field research through the face-to-face interview and observation in district TBS, Inspectorate of Bandar Lampung and Politeknik Negeri Lampung. The result from this research is the formation of modelling of program SPT income tax article 21 special for civil servants which withholding tax slip both final and non final can be printed online. This program is made to resolved the problem especially for civil servants who only received the withholding tax slip from their regular income. A withholding tax slip that can be printed later is a form 1721 A2 (non final) which is obtained once a year, while a form 1721-VII (final) will be obtained whenever employee received their income.

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Journal Info
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
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Publisher

STIE Malangkucecwara

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to ...