| dc.description.abstract | Taxes are people's contributions to the state treasury based on law by not receiving reciprocal services that can be directly addressed and used to pay public expenses. Article 21 Income Tax is a tax on income in the form of salaries, wages, honorarium, allowances, and other payments in any name and in any form related to work, position, services, or activities carried out by domestic individuals.
However, there are still many taxpayers who are still confused about the procedure for deducting Article 21 PPh tax for civil servants, what is the calculation rate for Article 21 PPh tax for civil servants, how is the implementation of Article 21 income tax (PPh) calculations and deductions for civil servants, and others, especially at KPP.
With the results of this study, it is hoped that it can provide insight and knowledge, especially regarding tax procedures; besides that, it can be used as a comparison in the same researcher's research, and this research is expected to add to and help the public know about income tax (PPh) Article 21. | en_US |
