Mengapa Perlu Menghapus SPT Tahunan 1721?
Employers as a withholders calculate employment income tax with two ways, there are 1) calculate employment income tax in the case of periodical tax return and 2) re-count for employment income tax and combine all the income that incurred in tax year and report them in to annual income tax return fo...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Yenni Mangoting [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Indonesisch |
| Erschienen: |
2008 |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
In: Jurnal Akuntansi dan Keuangan - Petra Christian University, 2017, 10(2008), 2, Seite 109-120 |
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| Übergeordnetes Werk: |
volume:10 ; year:2008 ; number:2 ; pages:109-120 |
| Links: |
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DOAJ077783468 |
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| 520 | |a Employers as a withholders calculate employment income tax with two ways, there are 1) calculate employment income tax in the case of periodical tax return and 2) re-count for employment income tax and combine all the income that incurred in tax year and report them in to annual income tax return form 1721. Under payment of tax liability must be paid at the latest on the 25th day of the third month after a fiscal year ended. Because of that employers actually not calculate employment income tax base on real income. This system actually make difficulties and in addition withholders have an opportunity by rule for re-count employment income tax as base for fill up annual income tax return form 1721- A1 or 1721 A2 . Employment income tax calculation in year ended was final result. Abstract in Bahasa Indonesia: Pemberi kerja yang dalam hal ini bertindak sebagai pemotong pajak, menghitung PPh pasal 21 dalam dua tahap, yaitu 1) menghitung PPh pasal 21 masa yang dilaporkan dan disetorkan setiap bulan dan 2) Perhitungan ulang PPh Pasal 21 dengan menjumlahkan semua penghasilan yang diterima dalam satu tahun pajak dan dilaporkan dalam SPT Tahunan dengan form 1721. Kekurangan pembayaran harus dilunasi sebelum tanggal 25 Maret tahun pajak berikutnya. Oleh karena itu pemberi kerja biasanya tidak mengitung PPh pasal 21 masa berdasarkan penghasilan yang sebenarnya. Selain karena secara administrasi merepotkan, pemberi kerja juga di beri kesempatan menghitung kembali PPh Pasal 21 sebagai dasar pengisian Form 1721 - A1 atau 1721 A2. Penghitungan kembali PPh Pasal 21 pada akhir tahun menjadi perhitungan final hasil revisi perhitungan PPh 21 masa. Kata kunci: pemberi kerja, SPT Tahunan PPh Pasal 21, SPT Masa PPh Pasal 21, Wajib Pajak | ||
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(DE-627)DOAJ077783468 (DE-599)DOAJ1dfa559a36a54a4985945f8a82560508 DE-627 ger DE-627 rakwb ind HF5601-5689 HG1-9999 Yenni Mangoting verfasserin aut Mengapa Perlu Menghapus SPT Tahunan 1721? 2008 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Employers as a withholders calculate employment income tax with two ways, there are 1) calculate employment income tax in the case of periodical tax return and 2) re-count for employment income tax and combine all the income that incurred in tax year and report them in to annual income tax return form 1721. Under payment of tax liability must be paid at the latest on the 25th day of the third month after a fiscal year ended. Because of that employers actually not calculate employment income tax base on real income. This system actually make difficulties and in addition withholders have an opportunity by rule for re-count employment income tax as base for fill up annual income tax return form 1721- A1 or 1721 A2 . Employment income tax calculation in year ended was final result. Abstract in Bahasa Indonesia: Pemberi kerja yang dalam hal ini bertindak sebagai pemotong pajak, menghitung PPh pasal 21 dalam dua tahap, yaitu 1) menghitung PPh pasal 21 masa yang dilaporkan dan disetorkan setiap bulan dan 2) Perhitungan ulang PPh Pasal 21 dengan menjumlahkan semua penghasilan yang diterima dalam satu tahun pajak dan dilaporkan dalam SPT Tahunan dengan form 1721. Kekurangan pembayaran harus dilunasi sebelum tanggal 25 Maret tahun pajak berikutnya. Oleh karena itu pemberi kerja biasanya tidak mengitung PPh pasal 21 masa berdasarkan penghasilan yang sebenarnya. Selain karena secara administrasi merepotkan, pemberi kerja juga di beri kesempatan menghitung kembali PPh Pasal 21 sebagai dasar pengisian Form 1721 - A1 atau 1721 A2. Penghitungan kembali PPh Pasal 21 pada akhir tahun menjadi perhitungan final hasil revisi perhitungan PPh 21 masa. Kata kunci: pemberi kerja, SPT Tahunan PPh Pasal 21, SPT Masa PPh Pasal 21, Wajib Pajak with holders annual income tax returne from 1721 periodical tax return tax payer Accounting. Bookkeeping Finance In Jurnal Akuntansi dan Keuangan Petra Christian University, 2017 10(2008), 2, Seite 109-120 (DE-627)1760594156 23388137 nnns volume:10 year:2008 number:2 pages:109-120 https://doaj.org/article/1dfa559a36a54a4985945f8a82560508 kostenfrei http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/17084 kostenfrei https://doaj.org/toc/1411-0288 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA AR 10 2008 2 109-120 |
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(DE-627)DOAJ077783468 (DE-599)DOAJ1dfa559a36a54a4985945f8a82560508 DE-627 ger DE-627 rakwb ind HF5601-5689 HG1-9999 Yenni Mangoting verfasserin aut Mengapa Perlu Menghapus SPT Tahunan 1721? 2008 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Employers as a withholders calculate employment income tax with two ways, there are 1) calculate employment income tax in the case of periodical tax return and 2) re-count for employment income tax and combine all the income that incurred in tax year and report them in to annual income tax return form 1721. Under payment of tax liability must be paid at the latest on the 25th day of the third month after a fiscal year ended. Because of that employers actually not calculate employment income tax base on real income. This system actually make difficulties and in addition withholders have an opportunity by rule for re-count employment income tax as base for fill up annual income tax return form 1721- A1 or 1721 A2 . Employment income tax calculation in year ended was final result. Abstract in Bahasa Indonesia: Pemberi kerja yang dalam hal ini bertindak sebagai pemotong pajak, menghitung PPh pasal 21 dalam dua tahap, yaitu 1) menghitung PPh pasal 21 masa yang dilaporkan dan disetorkan setiap bulan dan 2) Perhitungan ulang PPh Pasal 21 dengan menjumlahkan semua penghasilan yang diterima dalam satu tahun pajak dan dilaporkan dalam SPT Tahunan dengan form 1721. Kekurangan pembayaran harus dilunasi sebelum tanggal 25 Maret tahun pajak berikutnya. Oleh karena itu pemberi kerja biasanya tidak mengitung PPh pasal 21 masa berdasarkan penghasilan yang sebenarnya. Selain karena secara administrasi merepotkan, pemberi kerja juga di beri kesempatan menghitung kembali PPh Pasal 21 sebagai dasar pengisian Form 1721 - A1 atau 1721 A2. Penghitungan kembali PPh Pasal 21 pada akhir tahun menjadi perhitungan final hasil revisi perhitungan PPh 21 masa. Kata kunci: pemberi kerja, SPT Tahunan PPh Pasal 21, SPT Masa PPh Pasal 21, Wajib Pajak with holders annual income tax returne from 1721 periodical tax return tax payer Accounting. Bookkeeping Finance In Jurnal Akuntansi dan Keuangan Petra Christian University, 2017 10(2008), 2, Seite 109-120 (DE-627)1760594156 23388137 nnns volume:10 year:2008 number:2 pages:109-120 https://doaj.org/article/1dfa559a36a54a4985945f8a82560508 kostenfrei http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/17084 kostenfrei https://doaj.org/toc/1411-0288 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA AR 10 2008 2 109-120 |
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(DE-627)DOAJ077783468 (DE-599)DOAJ1dfa559a36a54a4985945f8a82560508 DE-627 ger DE-627 rakwb ind HF5601-5689 HG1-9999 Yenni Mangoting verfasserin aut Mengapa Perlu Menghapus SPT Tahunan 1721? 2008 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Employers as a withholders calculate employment income tax with two ways, there are 1) calculate employment income tax in the case of periodical tax return and 2) re-count for employment income tax and combine all the income that incurred in tax year and report them in to annual income tax return form 1721. Under payment of tax liability must be paid at the latest on the 25th day of the third month after a fiscal year ended. Because of that employers actually not calculate employment income tax base on real income. This system actually make difficulties and in addition withholders have an opportunity by rule for re-count employment income tax as base for fill up annual income tax return form 1721- A1 or 1721 A2 . Employment income tax calculation in year ended was final result. Abstract in Bahasa Indonesia: Pemberi kerja yang dalam hal ini bertindak sebagai pemotong pajak, menghitung PPh pasal 21 dalam dua tahap, yaitu 1) menghitung PPh pasal 21 masa yang dilaporkan dan disetorkan setiap bulan dan 2) Perhitungan ulang PPh Pasal 21 dengan menjumlahkan semua penghasilan yang diterima dalam satu tahun pajak dan dilaporkan dalam SPT Tahunan dengan form 1721. Kekurangan pembayaran harus dilunasi sebelum tanggal 25 Maret tahun pajak berikutnya. Oleh karena itu pemberi kerja biasanya tidak mengitung PPh pasal 21 masa berdasarkan penghasilan yang sebenarnya. Selain karena secara administrasi merepotkan, pemberi kerja juga di beri kesempatan menghitung kembali PPh Pasal 21 sebagai dasar pengisian Form 1721 - A1 atau 1721 A2. Penghitungan kembali PPh Pasal 21 pada akhir tahun menjadi perhitungan final hasil revisi perhitungan PPh 21 masa. Kata kunci: pemberi kerja, SPT Tahunan PPh Pasal 21, SPT Masa PPh Pasal 21, Wajib Pajak with holders annual income tax returne from 1721 periodical tax return tax payer Accounting. Bookkeeping Finance In Jurnal Akuntansi dan Keuangan Petra Christian University, 2017 10(2008), 2, Seite 109-120 (DE-627)1760594156 23388137 nnns volume:10 year:2008 number:2 pages:109-120 https://doaj.org/article/1dfa559a36a54a4985945f8a82560508 kostenfrei http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/17084 kostenfrei https://doaj.org/toc/1411-0288 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA AR 10 2008 2 109-120 |
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(DE-627)DOAJ077783468 (DE-599)DOAJ1dfa559a36a54a4985945f8a82560508 DE-627 ger DE-627 rakwb ind HF5601-5689 HG1-9999 Yenni Mangoting verfasserin aut Mengapa Perlu Menghapus SPT Tahunan 1721? 2008 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Employers as a withholders calculate employment income tax with two ways, there are 1) calculate employment income tax in the case of periodical tax return and 2) re-count for employment income tax and combine all the income that incurred in tax year and report them in to annual income tax return form 1721. Under payment of tax liability must be paid at the latest on the 25th day of the third month after a fiscal year ended. Because of that employers actually not calculate employment income tax base on real income. This system actually make difficulties and in addition withholders have an opportunity by rule for re-count employment income tax as base for fill up annual income tax return form 1721- A1 or 1721 A2 . Employment income tax calculation in year ended was final result. Abstract in Bahasa Indonesia: Pemberi kerja yang dalam hal ini bertindak sebagai pemotong pajak, menghitung PPh pasal 21 dalam dua tahap, yaitu 1) menghitung PPh pasal 21 masa yang dilaporkan dan disetorkan setiap bulan dan 2) Perhitungan ulang PPh Pasal 21 dengan menjumlahkan semua penghasilan yang diterima dalam satu tahun pajak dan dilaporkan dalam SPT Tahunan dengan form 1721. Kekurangan pembayaran harus dilunasi sebelum tanggal 25 Maret tahun pajak berikutnya. Oleh karena itu pemberi kerja biasanya tidak mengitung PPh pasal 21 masa berdasarkan penghasilan yang sebenarnya. Selain karena secara administrasi merepotkan, pemberi kerja juga di beri kesempatan menghitung kembali PPh Pasal 21 sebagai dasar pengisian Form 1721 - A1 atau 1721 A2. Penghitungan kembali PPh Pasal 21 pada akhir tahun menjadi perhitungan final hasil revisi perhitungan PPh 21 masa. Kata kunci: pemberi kerja, SPT Tahunan PPh Pasal 21, SPT Masa PPh Pasal 21, Wajib Pajak with holders annual income tax returne from 1721 periodical tax return tax payer Accounting. Bookkeeping Finance In Jurnal Akuntansi dan Keuangan Petra Christian University, 2017 10(2008), 2, Seite 109-120 (DE-627)1760594156 23388137 nnns volume:10 year:2008 number:2 pages:109-120 https://doaj.org/article/1dfa559a36a54a4985945f8a82560508 kostenfrei http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/17084 kostenfrei https://doaj.org/toc/1411-0288 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA AR 10 2008 2 109-120 |
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(DE-627)DOAJ077783468 (DE-599)DOAJ1dfa559a36a54a4985945f8a82560508 DE-627 ger DE-627 rakwb ind HF5601-5689 HG1-9999 Yenni Mangoting verfasserin aut Mengapa Perlu Menghapus SPT Tahunan 1721? 2008 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Employers as a withholders calculate employment income tax with two ways, there are 1) calculate employment income tax in the case of periodical tax return and 2) re-count for employment income tax and combine all the income that incurred in tax year and report them in to annual income tax return form 1721. Under payment of tax liability must be paid at the latest on the 25th day of the third month after a fiscal year ended. Because of that employers actually not calculate employment income tax base on real income. This system actually make difficulties and in addition withholders have an opportunity by rule for re-count employment income tax as base for fill up annual income tax return form 1721- A1 or 1721 A2 . Employment income tax calculation in year ended was final result. Abstract in Bahasa Indonesia: Pemberi kerja yang dalam hal ini bertindak sebagai pemotong pajak, menghitung PPh pasal 21 dalam dua tahap, yaitu 1) menghitung PPh pasal 21 masa yang dilaporkan dan disetorkan setiap bulan dan 2) Perhitungan ulang PPh Pasal 21 dengan menjumlahkan semua penghasilan yang diterima dalam satu tahun pajak dan dilaporkan dalam SPT Tahunan dengan form 1721. Kekurangan pembayaran harus dilunasi sebelum tanggal 25 Maret tahun pajak berikutnya. Oleh karena itu pemberi kerja biasanya tidak mengitung PPh pasal 21 masa berdasarkan penghasilan yang sebenarnya. Selain karena secara administrasi merepotkan, pemberi kerja juga di beri kesempatan menghitung kembali PPh Pasal 21 sebagai dasar pengisian Form 1721 - A1 atau 1721 A2. Penghitungan kembali PPh Pasal 21 pada akhir tahun menjadi perhitungan final hasil revisi perhitungan PPh 21 masa. Kata kunci: pemberi kerja, SPT Tahunan PPh Pasal 21, SPT Masa PPh Pasal 21, Wajib Pajak with holders annual income tax returne from 1721 periodical tax return tax payer Accounting. Bookkeeping Finance In Jurnal Akuntansi dan Keuangan Petra Christian University, 2017 10(2008), 2, Seite 109-120 (DE-627)1760594156 23388137 nnns volume:10 year:2008 number:2 pages:109-120 https://doaj.org/article/1dfa559a36a54a4985945f8a82560508 kostenfrei http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/17084 kostenfrei https://doaj.org/toc/1411-0288 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA AR 10 2008 2 109-120 |
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Under payment of tax liability must be paid at the latest on the 25th day of the third month after a fiscal year ended. Because of that employers actually not calculate employment income tax base on real income. This system actually make difficulties and in addition withholders have an opportunity by rule for re-count employment income tax as base for fill up annual income tax return form 1721- A1 or 1721 A2 . Employment income tax calculation in year ended was final result. Abstract in Bahasa Indonesia: Pemberi kerja yang dalam hal ini bertindak sebagai pemotong pajak, menghitung PPh pasal 21 dalam dua tahap, yaitu 1) menghitung PPh pasal 21 masa yang dilaporkan dan disetorkan setiap bulan dan 2) Perhitungan ulang PPh Pasal 21 dengan menjumlahkan semua penghasilan yang diterima dalam satu tahun pajak dan dilaporkan dalam SPT Tahunan dengan form 1721. Kekurangan pembayaran harus dilunasi sebelum tanggal 25 Maret tahun pajak berikutnya. 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Mengapa Perlu Menghapus SPT Tahunan 1721? |
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Employers as a withholders calculate employment income tax with two ways, there are 1) calculate employment income tax in the case of periodical tax return and 2) re-count for employment income tax and combine all the income that incurred in tax year and report them in to annual income tax return form 1721. Under payment of tax liability must be paid at the latest on the 25th day of the third month after a fiscal year ended. Because of that employers actually not calculate employment income tax base on real income. This system actually make difficulties and in addition withholders have an opportunity by rule for re-count employment income tax as base for fill up annual income tax return form 1721- A1 or 1721 A2 . Employment income tax calculation in year ended was final result. Abstract in Bahasa Indonesia: Pemberi kerja yang dalam hal ini bertindak sebagai pemotong pajak, menghitung PPh pasal 21 dalam dua tahap, yaitu 1) menghitung PPh pasal 21 masa yang dilaporkan dan disetorkan setiap bulan dan 2) Perhitungan ulang PPh Pasal 21 dengan menjumlahkan semua penghasilan yang diterima dalam satu tahun pajak dan dilaporkan dalam SPT Tahunan dengan form 1721. Kekurangan pembayaran harus dilunasi sebelum tanggal 25 Maret tahun pajak berikutnya. Oleh karena itu pemberi kerja biasanya tidak mengitung PPh pasal 21 masa berdasarkan penghasilan yang sebenarnya. Selain karena secara administrasi merepotkan, pemberi kerja juga di beri kesempatan menghitung kembali PPh Pasal 21 sebagai dasar pengisian Form 1721 - A1 atau 1721 A2. Penghitungan kembali PPh Pasal 21 pada akhir tahun menjadi perhitungan final hasil revisi perhitungan PPh 21 masa. Kata kunci: pemberi kerja, SPT Tahunan PPh Pasal 21, SPT Masa PPh Pasal 21, Wajib Pajak |
| abstractGer |
Employers as a withholders calculate employment income tax with two ways, there are 1) calculate employment income tax in the case of periodical tax return and 2) re-count for employment income tax and combine all the income that incurred in tax year and report them in to annual income tax return form 1721. Under payment of tax liability must be paid at the latest on the 25th day of the third month after a fiscal year ended. Because of that employers actually not calculate employment income tax base on real income. This system actually make difficulties and in addition withholders have an opportunity by rule for re-count employment income tax as base for fill up annual income tax return form 1721- A1 or 1721 A2 . Employment income tax calculation in year ended was final result. Abstract in Bahasa Indonesia: Pemberi kerja yang dalam hal ini bertindak sebagai pemotong pajak, menghitung PPh pasal 21 dalam dua tahap, yaitu 1) menghitung PPh pasal 21 masa yang dilaporkan dan disetorkan setiap bulan dan 2) Perhitungan ulang PPh Pasal 21 dengan menjumlahkan semua penghasilan yang diterima dalam satu tahun pajak dan dilaporkan dalam SPT Tahunan dengan form 1721. Kekurangan pembayaran harus dilunasi sebelum tanggal 25 Maret tahun pajak berikutnya. Oleh karena itu pemberi kerja biasanya tidak mengitung PPh pasal 21 masa berdasarkan penghasilan yang sebenarnya. Selain karena secara administrasi merepotkan, pemberi kerja juga di beri kesempatan menghitung kembali PPh Pasal 21 sebagai dasar pengisian Form 1721 - A1 atau 1721 A2. Penghitungan kembali PPh Pasal 21 pada akhir tahun menjadi perhitungan final hasil revisi perhitungan PPh 21 masa. Kata kunci: pemberi kerja, SPT Tahunan PPh Pasal 21, SPT Masa PPh Pasal 21, Wajib Pajak |
| abstract_unstemmed |
Employers as a withholders calculate employment income tax with two ways, there are 1) calculate employment income tax in the case of periodical tax return and 2) re-count for employment income tax and combine all the income that incurred in tax year and report them in to annual income tax return form 1721. Under payment of tax liability must be paid at the latest on the 25th day of the third month after a fiscal year ended. Because of that employers actually not calculate employment income tax base on real income. This system actually make difficulties and in addition withholders have an opportunity by rule for re-count employment income tax as base for fill up annual income tax return form 1721- A1 or 1721 A2 . Employment income tax calculation in year ended was final result. Abstract in Bahasa Indonesia: Pemberi kerja yang dalam hal ini bertindak sebagai pemotong pajak, menghitung PPh pasal 21 dalam dua tahap, yaitu 1) menghitung PPh pasal 21 masa yang dilaporkan dan disetorkan setiap bulan dan 2) Perhitungan ulang PPh Pasal 21 dengan menjumlahkan semua penghasilan yang diterima dalam satu tahun pajak dan dilaporkan dalam SPT Tahunan dengan form 1721. Kekurangan pembayaran harus dilunasi sebelum tanggal 25 Maret tahun pajak berikutnya. Oleh karena itu pemberi kerja biasanya tidak mengitung PPh pasal 21 masa berdasarkan penghasilan yang sebenarnya. Selain karena secara administrasi merepotkan, pemberi kerja juga di beri kesempatan menghitung kembali PPh Pasal 21 sebagai dasar pengisian Form 1721 - A1 atau 1721 A2. Penghitungan kembali PPh Pasal 21 pada akhir tahun menjadi perhitungan final hasil revisi perhitungan PPh 21 masa. Kata kunci: pemberi kerja, SPT Tahunan PPh Pasal 21, SPT Masa PPh Pasal 21, Wajib Pajak |
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