Analisis Penghitungan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 pada Badan Kepegawaian Daerah Provinsi Sumatra Utara

Abstract

Income tax article 21 is a tax imposed on income in the form of salaries, wages, honoraria, allowances and other payments related to certain jobs, services, or activities. Tax deductions are made by reducing the amount of income received by the taxpayer in accordance with the applicable income tax rate. Pemotngan is the obligation of the government treasurer. In the process of calculating, withholding and paying taxes, errors often occur such as human error, errors in entering data and so on. The purpose of this research is to find out whether the calculation, deposit and reporting of taxes of the North Sumatra Provincial Civil Service Agency are in accordance with the regulations of the Director General of Taxes and to find out whether the civil servant taxpayers of the North Sumatra Provincial Civil Service Agency are obedient in reporting the annual tax return. This research uses a qualitative descriptive method, which is a research method approach that aims to understand and describe phenomena or events in their natural context. The results obtained from this study can be concluded that the calculation, deposit and reporting of taxes on the North Sumatra Provincial Civil Service Agency are in accordance with the regulations of the Director General of Taxes and civil servants of the North Sumatra Provincial Civil Service Agency are said to be compliant in their tax obligations.