ANALISIS PERHITUNGAN DAN PELAPORAN PPH PASAL 21 ATAS TUNJANGAN HARI RAYA (THR) KARYAWAN TETAP PADA CV. CIPTA CITRA PRATISARA PALEMBANG

Inda Sari, NIM.222016263M (2020) ANALISIS PERHITUNGAN DAN PELAPORAN PPH PASAL 21 ATAS TUNJANGAN HARI RAYA (THR) KARYAWAN TETAP PADA CV. CIPTA CITRA PRATISARA PALEMBANG. Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

Abstract :The study aimed to determine the calculation and reporting of PPh 21 on permanent employees who had an impact on administrative sanctions on CV. Cipta Citra Pratisara . this type of reseach was descriptive. The location of thr reseach was carried out at CV. Cipta Citra Pratisara which was located at Jl. Community Development No. 11 Rt. 05 Rw.03 Duku Subdistrict, Ilir Timur II regency, Palembang city. The data in this study were primary data and secondary data. The data was collected by means of interviews and documentation, the data analysis used qualitative and quantitative analysis based on the result of the study it showed that there were mistakes made by employees in calculating PPh 21 on THR, causing underpayments of income tax and administrative sanctions. Keywords ; calculation, reporting PPh 21, religous holiday allowances.

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing 1: Drs. Sunardi.,S.E.,M.Si Pembimbing 2: Darmayanti.S.E.,Ak.,M.M.,CA
Uncontrolled Keywords: Keywords ; calculation, reporting PPh 21, religous holiday allowances.
Subjects: Akuntansi > akuntansi pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User: Mahasiswa feb
Date Deposited: 28 Sep 2020 06:35
Last Modified: 28 Sep 2020 06:35
URI: http://repository.um-palembang.ac.id/id/eprint/12725

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