IMPLEMENTATION OF IMPLEMENTATION, CALCULATION, WITHDRAWAL, DEPOSIT AND REPORTING PPH ARTICLE 21 PT BANK MANDIRI TBK KARAWANG AREA

Abstract

Article 21 Income Tax is a deduction for income paid to individuals in connection with work, positions, services and activities. The law that regulates the amount of tax rates, payment procedures and tax reporting is Law No. 36 of 2008. PT Bank Mandiri Tbk Karawang area has a large number of employees, income levels, positions and employee statuses that are different from each other which can be subject to PPh article 21 so that there is a calculation of income tax deductions for permanent and non-permanent employees at PT Bank Mandiri Tbk Karawang area. The analytical method used in this research is a descriptive method by collecting, describing, calculating, comparing and explaining a situation so that conclusions can be drawn which include PPh article 21 PT. Bank Mandiri Tbk Karawang area. The results of this research can be concluded that there were errors in the application, calculation, deduction, deposit and reporting of PPh article 21 at PT Bank Mandiri (Persero) Tbk in the Karawang area, resulting in underpayment differences.