EVALUASI PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 (STUDI KASUS PADA DINAS PUPR PROVINSI MALUKU UTARA)

Tiara Ningrum, Ventje Ilat, Winston Pontoh

Abstract


In improving people’s welfare and national development, the government requires regular acceptance. In the state budget (APBN) the biggest source of revenue is from the tax sector. Tax is a mandatory contribution that is imposed on every tax payer on the object it has and the result are submitted to the government. North Maluku Public Works and Public Housing Office is one on the regional apparatus that has a number of employees with the specification of civil servants (state civil servants) and regional honorary employees, so that it has great potential in paying taxes, especially article 21 of the income tax. in addition, the office of Public Works and Public Housing in North Maluku Province also has the potential to cause irregularities in the calculation of income tax due to differences in views on the Income Tax Law. this is the research reference with the title “Evaluation Of Article 21 Income Tax Calculation For Civil Servants in the Public Works and Public Housing Agency of North Maluku Provinces”. The purpose of this study is to determine the Calculation of Income Tax Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law. 

Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law.


Keywords


income tax; North Maluku; income tax Article 21; tax evaluation

Full Text:

PDF

References


Brotodiharjo, R. S. (2013). Pengantar ilmu hukum pajak. Bandung: Refika Aditama.

Dewi, L. S., & Ulupui, I. G. K. A. (2014). Pengaruh pajak penghasilan dan asset perusahaan pada earnings management. E-Jurnal Akuntansi, 8(1), 250-259. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9569

Haryono, J. A. (2011). Dasar-dasar akuntansi. Yogyakarta: Sekolah Tinggi Ilmu Ekonomi Yogyakarta.

Lumintang, A. T., Tinangon, J. J., & Elim, E. (2014). Evaluasi perhitungan PPh Pasal 21 Pegawai Negeri Sipil pada Dinas Sosial Provinsi Sulawesi Utara. Jurnal EMBA: Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi, 2(2), 926-934. https://ejournal.unsrat.ac.id/index.php/emba/article/view/4439

Mardiasmo. (2011). Perpajakan Edisi Revisi 2011. Yogyakarta: Andi Offset.

Mardiasmo. (2016). Perpajakan edisi revisi 2016. Yogyakarta: Andi.

Mumu, A., Latulola, A., & Rondonuwu, S. (2018). Ipteks perhitungan Pajak Penghasilan (PPh) PASAL 21 untuk tambahan penghasilan Pegawai Negeri Sipil di Dinas Tenaga Kerja Kota Manado. Jurnal Ipteks Akuntansi bagi Masyarakat, 2(2), 172-176. https://doi.org/10.32400/jiam.2.02.2018.21720

Peraturan Direktorat Jenderal Pajak Nomor PER-31/PJ/2009 tentang pedoman teknis tata cara pemotongan, penyetoran dan pelaporan Pajak Penghasilan Pasal 21 sehubungan dengan pekerjaan, jasa dan kegiatan orang pribadi.

Peraturan Menteri Keuangan Nomor 252/PMK.03/2008, tentang petunjuk pemotongan atas penghasilan sehubungan dengan pekerjaan, jasa dan kegiatan orang pribadi.

Peraturan Direktur Jenderal (Perdirjen) Pajak Nomor PER-32/PJ/2015 tentang Pedoman Teknis Tata Cara Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 21 dan/atau Pajak Penghasilan Pasal 26 Sehubungan Dengan Pekerjaan, Jasa, dan Kegiatan Orang Pribadi

Rondonuwu, C., Elim, I., & Pinatik, S. (2017). Analisis penerapan perhitungan dan pemotongan Pajak Penghasilan Pasal 21 Rumah Sakit Pancaran Kasih Manado. Going Concern: Jurnal Riset Akuntansi, 12(01), 48-53. https://doi.org/10.32400/gc.12.01.17136.2017

Suwardjono. (2014). Teori akuntansi perekayasaan pelaporan keuangan, Edisi Ketiga Cetakan 8. Yogyakarta: Badan Penerbit Fakultas Ekonomi.

Tindagi, R., & Morasa, J. (2014). Analisis perhitungan pajak penghasilan badan pada PT.

Golden Mitra Inti Perkasa. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(2), 1067-1076. https://ejournal.unsrat.ac.id/index.php/emba/article/view/4487

Undang-Undang Nomor 36 Tahun 2008 tentang perubahan keempat atas Undang-Undang No. 7 tahun 1983 tentang pajak penghasilan.

Waluyo, (2014). Perpajakan Indonesia. Jakarta: Salemba Empat

Watung, N. (2013). Analisis perhitungan dan penetapan Pajak Penghasilan Pasal 21 serta pelaporannya. Jurnal EMBA: Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi, 1(3), 265-273. https://ejournal.unsrat.ac.id/index.php/emba/article/view/1735

Woruntu, R. A., Pangemanan, S., & Kalalo, M. Y. B (2015). Analisis pemotongan dan pengenaan PPh Pasal 21 atas penghasilan yang menjadi beban APBN atau APBD atas gaji dan tunjangan kinerja daerah pegawai pada Dikpora Kabupaten Minahasa. Jurnal EMBA, Jurnal Ekonomi Manajemen Bisnis dan Akuntansi, 3(3), 1319-1329. https://ejournal.unsrat.ac.id/index.php/emba/article/view/10415




DOI: https://doi.org/10.32400/gc.15.2.27982.2020

Refbacks

  • There are currently no refbacks.


Creative Commons License
The articles in Going Concern : Jurnal Riset Akuntansi is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.