Analisis Perhitungan Dan Pelaporan Pajak Penghasilan 21 Berdasarkan Harmonisasi Peraturan Perpajakan Pada Perum Bulog Kanwil Sulut & Gorontalo
Abstract
Abstract
Income Tax Article 21 is a tax on income in the form of salaries, wages, honorarium, allowances and other payments received or obtained by domestic individual taxpayers in connection with work or positions, services and activities. Perum Bulog Regional Office of North Sulawesi & Gorontalo has an important role in tax reporting, especially for individuals. The aim of this research is to find out how the calculation and reporting of Article 21 Income Tax Returns is in accordance with the provisions of tax laws and regulations with the changes in rates in the Law on Harmonization of Tax Regulations and to find out why the Income Tax Article 21 rate for employee salaries at Perum Bulog Kanwil North Sulawesi & Gorontalo is not in accordance with Income Tax Article 21 in accordance with Article 17 paragraph (1) of the Law on Harmonization of Tax Regulations no. 7 of 2021. The method used in this research is the Qualitative Descriptive method, the data collection techniques used are observation, documentation and interview results. The data analysis technique used is to conduct a survey at the research site to obtain data and analyze the data to draw conclusions and compare the problem with theories to support the problem. The results of this research are that at Perum Bulog Regional Office of North Sulawesi & Gorontalo, in calculating and reporting Income Tax Article 21, 6 employees found errors in calculating PPh Article 21 based on the 2021 Tax Regulations Harmonization Law, where there were errors in calculating Income Tax Rates. This shows that there was a calculation error which caused the difference in overpayment and the reporting was in accordance with the provisions of the applicable laws and also the practices applied. Conclusions and Recommendations are that the Accounting Assistant needs to update the latest tax regulations and follow the tax regulations carried out by Perum BULOG Regional Office of North Sulawesi & Gorontalo to avoid errors in calculations and reporting, and employees need to have knowledge of taxation with the applicable regulations. Therefore, employees must have knowledge of taxation, especially Income Tax Article 21, to ensure that calculations and reporting comply with applicable regulations.
