Mekanisme Perhitungan dan Pelaporan Pajak Penghasilan ( PPh ) Pasal 21 Karyawan pada Rumah Sakit Umum Haji Medan

Abstract

As we knew, role of important and ever greater tax in rendering acceptance of state for the agenda of independence defray exercise of national development. This research focussed at mechanism calculation and reporting of income tax section 21 employees without impinging regulation of applied taxation. Calculation tax in general relate to Taxation [code/law] spent by Tax Director General. Purpose of which will be reached is mistake minimalisation in calculation, truncation and reporting of tax so that not happened delay in payment. In this research analysed obligation of tax PPh section 21 which have been done by Public hospital Haji Medan and give Calculation Tax available for gone through by Public hospital Haji Medan so that purpose of which have been specified can be reached. By progressively the konflek hit taxation and also frequently happened alteration of regulation of this taxation.. Therefore Public hospital Haji Medan have to often keep abreast of alteration of regulation of applied taxation, in order not to invite mistake in calculation, truncation and the reporting of tax. From the done analysis, can be taken by conclusion that Public hospital Haji, Medan, can do calculation, truncation and reporting of Income Tax Of Section of 21 as according to Applied taxation [code/law].