Analisis Perhitungan, Pemotongan, Pencatatan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 21 (Pph 21) pada Kantor Pelayanan Pajak Pratama Medan Polonia

Abstract

This research was conducted at the Medan Polonia Primary Tax Office with the aim of analyzing the procedures for calculating, withholding, recording, depositing, and reporting income tax article 21 (PPh 21) on employees of the Medan Polonia Primary Tax Office. To find out the obligations of the withholding agent in calculating, withholding, recording, depositing, and reporting income tax article 21 (PPh 21) for employees of the Medan Polonia Pratama Tax Service Office. This research is a descriptive qualitative research, with primary data type in the form of information obtained directly through observations and interviews conducted on the parties related to this research. The results of this study indicate that the calculation of income tax (PPh 21) for permanent employees and pension recipients in an organization or company is calculated every period or monthly reported in the Annual Tax Return (SPT) for the income tax period (PPh 21) and as the basis for filling out form 1721. A1 or 1721 A2. Withholding income tax (PPh 21) is done by calculating gross income. Recording must also be carried out for all calculations and deductions properly as a basis of evidence to taxpayers by reporting the forms to the Medan Polonia Pratama Tax Service Office (KPP). Withholding income tax (PPh 21) also has the obligation to calculate, withhold, deposit, and report income tax (PPh 21) payable for each calendar month, and make proof of income tax withholding (PPh 21), besides that it also has the obligation to make records or working papers for calculating income tax (PPh 21) of each income recipient, which is the basis for reporting income tax (PPh 21) payable for each tax period and must keep records or working papers of the calculation in accordance with applicable regulations