Analisis Penerapan Perhitungan, Pemotongan dan Penyetoran Pajak Penghasilan Pasal 21 pada PT Bank Mandiri (Persero) Tbk Medan

Abstract

The purpose of this study was to determine whether the application of the calculation, deduction, deposit and tax reporting of Article 21 income tax at PT. Bank Mandiri (Persero) Tbk Medan Branch Ahmad Yani. This type of research is descriptive research that is a study conducted by collecting, interpreting, and analyzing data so as to provide a complete picture in order to answer the research problem. The population in this study are employees of PT Bank Mandiri (Persero) Tbk Ahmad Yani Branch Medan. The sample in this study were 6 employees of PT Bank Mandiri (Persero) Tbk. Source of data used is secondary data, namely employee income tax returns. Data collection techniques using the documentation method. The data analysis technique uses descriptive analysis. The results of this study indicate that the application of the calculation, deduction and deposit of Article 21 income tax is in accordance with the Taxation Law but there are still calculations that are difficult to understand by readers of the Income Tax Article 21.