SHERLY, SHERLY (2025) ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PPH PASAL 21 (Studi Kasus Pada PT.X Tahun 2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Many companies experienced significant revenue declines due to social restrictions and temporary business closures. This has impacted their ability to fulfill their tax obligations, including PPh Article 21. The research subject is PT. X, a company engaged in offset packaging printing. This study uses a qualitative method, addressing issues by collecting, describing, calculating, comparing, and explaining a situation. Specifically, this study is a descriptive research type. The results of the research show that PT. X's calculation of Income Tax Article 21 is still not in accordance with Tax Law No. 36 of 2008. Keywords: Calculation, Deposit, Reporting, Income Tax 21 Banyak perusahaan mengalami penurunan pendapatan yang signifikan akibat pembatasan sosial dan penutupan sementara kegiatan usaha. Hal ini berdampak pada kemampuan perusahaan untuk memenuhi kewajiban perpajakan mereka, termasuk PPh Pasal 21. Objek penelitian yaitu PT. X. PT. X merupakan perusahaan bergerak di bidang percetakan kemasan offset. Penelitian ini menggunakan metode kualitatif yaitu membahas masalah dengan cara mengumpulkan, menguraikan, menghitung, membandingkan, dan menjelaskan suatu keadaan, yang secara spesifik penelitian ini berjenis penelitian deskriptif. Hasil dari penelitian PT. X perhitungan Pajak Penghasilan Pasal 21 masih belum sesuai dengan UU Perpajakan No. 36 Tahun 2008. Kata kunci : Perhitungan, Penyetoran, Pelaporan Pajak Penghasilan 21
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 25 045 |
| NIM/NIDN Creators: | 43220120016 |
| Uncontrolled Keywords: | Perhitungan, Penyetoran, Pelaporan Pajak Penghasilan 21 |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 510 Mathematics/Matematika > 513 Arithmetics/Aritmatika, Aritmetika > 513.9 Rapid Calculation/Perhitungan Cepat 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 27 Feb 2025 02:12 |
| Last Modified: | 27 Feb 2025 02:12 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94469 |
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