Open AccessIPTEKS PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 BAGI PENGUSAHA KECIL BERDASARKAN PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 162/PMK.011/2012
Author(s) -
Novi Swandari Budiarso
Publication year - 2017
Publication title -
jurnal ipteks akuntansi bagi masyarakat
Language(s) - English
Resource type - Journals
eISSN - 2684-7426
pISSN - 2614-7378
DOI - 10.32400/jiam.1.1.2017.23519
Subject(s) - taxpayer , christian ministry , income tax , government (linguistics) , accounting , state (computer science) , tax evasion , business , gross income , economics , finance , public economics , state income tax , political science , law , tax reform , macroeconomics , mathematics , linguistics , philosophy , algorithm
Tax used by government for financing all operational to develop the state. Income tax article 21 is the one of tax usually for individual which is most important income for state. The most problem for income tax article 21 is miscalculation for most of individual as taxpayer. The application to calculate the income tax article 21 for this study is regulation of Finance Ministry of Republic of Indonesia number 162/PMK.011/2012.