EVALUASI PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 PADA KARYAWAN PT. BPR GROGOL JOYO SUKOHARJO TAHUN 2008

Income Tax Section 21(PPh Pasal 21)is income tax collected referring to the work, service, and activity done by Taxpayer People Person to production in the form of salary, fee, honorarium, fringe benefits, and other payment by the name and form of any referring to the occupation, service, and activity. Taxpayer Fundamental Number (NPWP)is a supporting facilities for administration of taxation utilized as x'self badge or Taxpayer identity. Purpose of research done in PT. BPR GROGOL JOYO SUKOHARJO is to know big of income tax to be paid employee. Research method applied that is interview method and questionaire. Based on writer analysis finds some excesses that is imposition of production withholding rate section 21 smaller ( applies elementary rate that is section income tax 17), frees people person having NPWP from overseas fiscal collector. As for its (the weakness is imposition of production withholding rate section 21 would be bigger (applies income tax bottom rate section 17 is added 20%), if don't have NPWP will applied overseas fiscal. Conclusion from research that is giving action persuasif to employee to have Taxpayer Fundamental Number (NPWP). Recommendation given writer that is PT. BPR GROGOL JOYO shall register all employees to have Taxpayer Fundamental Number (NPWP). Keyword: Income Tax Section 2