ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN (PPh) PASAL 21 ATAS GAJI PEGAWAI KANTOR CAMAT KUANTAN HILIR KABUPATEN KUANTAN SINGINGI

Abstract

The purpose of this study was to determine and analyze Article 21 Income Tax (PPh) on Salaries of the Office of the Head Office of Kuantan Hilir, Kuantan Singingi Regency. To find out and analyze the reporting of Income Tax (PPh) Article 21 on the Salary of the Employee of the Head Office of the Kuantan Hilir District, Kuantan Singingi Regency on time. This is to find out the factors for the delay in reporting Article 21 Income Tax (PPh) on the Salary of the Employee at the Head Office of the Kuantan Hilir District, Kuantan Singingi Regency. The result of the research is that the application of Income Tax (PPh) Article 21 on Salary of the Head Office of Kuantan Hilir, Kuantan Singingi District is not optimal