Venita, Lia (2010) ANALISIS PERBANDINGAN PERHITUNGAN PAJAK PENGHASILAN (PPH) PASAL 21 KARYAWAN TETAP PADA PT. X. S1 thesis, Universitas Mercu Buana.
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Abstract
This research was about the comparison of income tax compulation (tax income) of Article 21 Employeess Stay On PT. X. The Prupose of this study was to determine the income tax calculation methode of article 21 which efficiently done by PT. X. by way of Income Tax Article 21 is borne by the company, contributed by the employee, or tax allowances granted in the Gross-up. This research uses descriptive method that is method which aims to provide a systematic description, and accurate comparison of the calculation of Income Tax Article (tax) of Article 21 is efficient for PT.X. The results of this study is the method of calculation of Income Tax under Article (Income Tax) of Article 21 in PT. X not yet effective. Key words: Calculation of Tax Article 21 of the company, underwritten. Employees, given the PPh Section 21, and the Gross Up
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