Perhitungan Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 21 Pada Karyawan Bpom Di Batam

Abstract

BPOM in Batam is a government institution that has made a deposit calculation and reporting of income taxes Article 21. BPOM in Batam is using two applications, namely the application of basic salary of employees (GPP) and E-spt such as article 21 to calculate earnings and honanorarium received honorary civil servants and employees. Calculation of income tax for civil servants has used GPP application and at the input to the application of e-spt such as by entering the amount of gross income and income tax, as income tax calculation for nonpermanent employees still use by manual , namely by using Microsoft Excel and input to e-spt. Tax Article 21 Income tax payable calculation using different GPP application by way of tax calculation of income tax payable pursuant to section 21 tax regulations PER-31/PJ/2012 there is a difference in the underpayment of Rp. 2.683 and more pay Rp. 274.565 to 50 employees, the period of October 2014. The amount of tax payable should be paid by the BPOM Batam in October 2014 amounted to Rp. 1.418.366