Implementation of PPh 21 Income Tax Calculation in the School Environment

Hatidah

doi:10.55927/crypto.v2i1.6515

Authors

Hatidah Politeknik Darussalam

DOI:

https://doi.org/10.55927/crypto.v2i1.6515

Keywords:

calculation of income tax revenue, differences income

Abstract

This research formulation problem how to calculate income tax revenue in 2023 junior high school 51 Palembang. The author takes a data by observation, interview, document, and literature study. This research can be concluded 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 has a difference. Junior High School Kartika II-1 Palembang haven’t yet done calculations, deductions, 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 employee’s status have do calculation. Deduction, and reported of income tax revenue, and the honorary status for the tax directly dedicate from Wage Subsidy Assistance fund.

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