Analisis Penerapan Perhitungan Pajak Penghasilan Pasal 21 Terhadap Karyawan Tetap PT. MAI (VQ Group) Surabaya

Income tax article 21 is a tax payable on income which is an obligation for individual taxpayers who work. The income referred to is in the form of salary, honorarium, allowances and other payments of any name in connection with work, services or activities carried out by domestic taxpayers. The purpose of this study was to find out the application of calculations in the article 21 deduction of permanent employee income tax conducted by PT MAI, based on Director General of Tax Regulation Number: PER-16 / PJ / 2016. Data obtained by interview method and documentation. Based on the results of data analysis, it was concluded that for the application of Article 21 PT MAI income tax calculation was not in full compliance with PER-16 / PJ / 2016. Key words : Income Tax Article 21, Aplication of Counting, Regular Employe