PERHITUNGAN PPH PASAL 21 TAHUN 2020 DI SMP KARTIKA II-1 PALEMBANG DAN SMP NEGERI 51 PALEMBANG

Abstract

Abstract. This research formulation problem how to calculate income tax revenue in 2020 at junior high school Kartika II-1 Palembang and junior high school 51 Palembang. The author take a data by observation, interview, document, and literature study. This research can be conclude that there is a difference of the income received between employees at Junior High School Kartika II-1 Palembang and Junior High School 51 Palembang so the result of calculations income tax have a difference. Junior High School Kartika II-1 Palembang haven’t yet do calclations, deductations, and reporting of income tax revenue. The employees of Junior High School Kartika II-1 Palembang who received double income there were difference result of income tax revenue between those reported and calculation by author because have not linkages of calculation, deduction, and reporting for income received from Junior High School Kartika II-1 Palembang with the relevant agencies. The employees at Junior High School 51 Palembang for government employees status have do calculation. Deduction, and reported of income tax revenue, and the honorary status for the tax directly deducate from Wage Subsidy Assistance fund.