MEKANISME PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA KANTOR UPT.DISPENDA TINGKAT I PROPINSI JAWA TIMUR DI SIDOARJO

Tax calculation generally refers to the tax law which is released by the directorate general of taxation. The purpose is to know the calculation of deductions and reporting. In this study analyses tax obligation the Income Tax Article 21 which has be done by the office of UPT- Dispenda level 1, Sidoarjo - East Java Province. It gives the tax calculation of it as well. So, the goals can be achieved. The taxation complexity and frequently the changing of the tax law, the Office of UPT-Dispenda level 1, Sidoarjo-East Java Province must frequent keep abreast of tax act development at present. Therefore, there is nothing mistake in calculations, deductions, and the tax reporting. Obviously the Office of UPT- Dispenda level 1, Sidoarjo-East Java Province can do calculations, deductions, and income tax reporting in accordance with the taxation act at present. Keywords: Income Tax Article 21 of the employee permanent, tax law