TA DIGITAL
Perhitungan pajak penghasilan (PPh) pasal 21 tahun 2008 pada balai besar pengawas obat dan makanan Semarang
This final project the writer take a tittle “ The Calculation of Income Tax Section 21 Of 2008 On Balai Besar Pengawas Obat dan Makanan Semarang”. The purpose of the final project is to compare the teory in the tax legislation especially the income tax section 21 with the result calculated at the office Balai Besar Pengawas Obat dan Makanan Semarang.
In this final project the writer use a few method of collecting data with the object Balai Besar Pengawas Obat dan Makanan Semarang. The method of collecting data used by interview and literature reviews, for the method of writing data used are disciption and exposistion.
Balai Besar Pengawas Obat dan Makanan Semarang has executed deduction, payment and has reported the income tax section 21regularly every month. Based on compare between income tax legislation with the result calculated at BBPOM, so the conclusion is income tax section by BBPOM Rp. 81.914.442 and income section 21 by income tax legislation Rp. 93.303.704 so there is therefore a difference of Rp 11.389.262,00. One of the cause is BBPOM dont following 13rd wage in the
calculation.
Key word: The deducting income tax section 21, The Payment income tax section 21,
The reporting income tax section 21
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