SOSIALISASI DAN PELATIHAN PERHITUNGAN PPH PASAL 21 MENURUT UNDANG-UNDANG NOMOR 7 TAHUN 2021

Authors

  • Fatimah Nurjannati Iskandar Program Studi Akuntansi Perpajakan, Universitas Sali Al-Aitaam, Indonesia

Keywords:

Income Tax Article 21, Law Number 7 of 2021, tax socialization, tax training, taxpayers, tax compliance.

Abstract

This research aims to examine and socialize the procedure for calculating Income Tax (PPh) Article 21 in accordance with the provisions of Law Number 7 of 2021. By using structured socialization and training methods, this research seeks to increase the understanding and skills of taxpayers, especially perpetrators. small and medium enterprises (SMEs) as well as employees in various sectors, in calculating PPh Article 21 correctly and efficiently.

References

Koesnandar,A. (2020). Pengertian Pajak, Fungsi dan Jenis-jenisnya. Cermati.com

Nugroho, S. (2019). Subjek Pajak PPh Badan. Direktorat Jenderal Pajak .http://www.pajak.go.id/id/subjek-pajak-pph-badan

Waluyo (2014). Perpajakan Indonesia. Buku I, Edisi 11, Salemba Empat. Jakarta

Oktafiani, P., Sumarno, S., & Kartikasari, M.D. (2020). Penerapan PPh pasal 21 Sebagai Upaya Pneghematan Beban Pajak Penghasilan Badan. (Studi Kasus Pada Pdam Kota Tegal). Sebatik. 24(2). http://doi.org/10/46984/sebatik.v24i2.10526

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Published

2024-01-30

How to Cite

Fatimah Nurjannati Iskandar. (2024). SOSIALISASI DAN PELATIHAN PERHITUNGAN PPH PASAL 21 MENURUT UNDANG-UNDANG NOMOR 7 TAHUN 2021. JOURNAL OF COMMUNITY DEDICATION, 4(1), 250–255. Retrieved from https://adisampublisher.org/index.php/pkm/article/view/659

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Section

Articles