Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 atas Pegawai Tetap pada PT PLN Batam

Abstract

The purposes of this final task are first, to find out how are the withholding, payment and reporting of income tax article 21 of permanent employees at PT PLN Batam. Second, to find out whether the withholding, payment and reporting of income tax article 21 of permanent employee at PT PLN Batam are matching with the Directorate General of Taxation Regulations PER-31/PJ/2012 and PER-14/PJ/2013. The research method used is description method, which describe the withholding, payment and reporting of income tax article 21 of permanent employees at PT PLN Batam. The result of this research explains that the withholding, payment and reporting of income tax article 21 of permanent employees at PT PLN Batam are well done, on time and match with the Directorate General of Taxation Regulations.