EVALUASI PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS KARYAWAN KONTRAK PADA PT.BANK RAKYAT INDONESIA (Tbk) KANTOR CABANG PEMBANTU MANADO SELATAN

Abstract

ABSTRACT
This study aims to determine the application of income tax accounting article 21 for the parament empolyees at PT.Bank Rakyat Indonesia (Tbk) Manado Sealatan Sub-Branch Office. The research method used is descriptive analysis method. The result showed that the calculation of income tax article 21 at PT.Bank Rakyat Indonesia (Tbk) Manado Selatan Sub- Branch Office was not fully in accordance with the tax regulations of law number 36 of 2008 because based on the result of the calculation of income tax article 21 at PT.Bank Rakyat Indonnesia (Tbk) Manado Selatan Sub-Branch Office in 2020 is higher then the tax regulations, this is because the company management does not periodically re-collect employee data.