Implementasi Perhitungan dan Pemotongan Pajak Penghasilan (PPh) Pasal 21 Atas Gaji PNS pada Dinas Perhubungan Kota Medan

Abstract

This research aims to determine and study the application of income tax deductions Article 21 (PPh 21) on civil servant salaries and analyze whether Income Tax Article 21 (PPh 21) at the Medan City Transportation Service is in accordance with Indonesian tax regulations, namely Law no. 36 of 2008. This research was conducted at the Medan City Transportation Service using a descriptive research method, in the form of interview results and supporting data from the Medan City Transportation Service, namely civil servant salary list data. The data analysis technique used is to conduct a survey at the research site to obtain data and analyze the data to draw conclusions. The research results obtained were that the application of Income Tax Withholding Article 21 (PPh 21) on the salaries of civil servants at the Medan City Transportation Service found irregularities or errors, because it was not in accordance with the tax regulations of Law no. 36 of 2008 using the latest PTKP (Non-Taxable Income).