Sistem Informasi Akuntansi Pajak Penghasilan (PPh) Pasal 21 pada Pegawai Sekretariat Dewan Perwakilan Rakyat Daerah Kota Medan

Abstract

The purpose of this study was to determine the mechanism for calculating, withholding, reporting and depositing Income Tax Article 21 on employees of the Secretariat of the Medan City Regional House of Representatives. This information is useful for facilitating change activities, assisting management in making decisions, and ensuring these decisions are based on accurate data. The research method used in this research is descriptive qualitative method in which the author conducts interviews, observations and documentation with the head of the operational team at the Medan City DPRD Secretariat. The Accounting Information System for Income Tax (PPh) Article 21 on Employees of the DPRD Secretariat of Medan City is in accordance with the provisions stipulated by the Directorate General of Taxes by following the rules in making tax payments. So that income tax payments are made in accordance with the predetermined time. In terms of tax collection and Income Tax Article 21 on employees of the Medan City DPRD Secretariat, it is deducted directly by Operations in the tax section to carry out income tax withholding article 21 on employees.