Open AccessSistem Informasi Perhitungan Pajak Penghasilan Pasal 21 Pegawai Tetap, Pegawai Tidak Tetap, dan Tenaga Ahli pada PT. Kevin BakeriSuksesselalu
Author(s) -
Nyoman Kencana Dewi Waisnawa
Publication year - 2019
Publication title -
jurnal riset akuntansi dan perpajakan/jrap (jurnal riset akuntansi dan perpajakan)
Language(s) - English
Resource type - Journals
eISSN - 2460-2132
pISSN - 2339-1545
DOI - 10.35838/jrap.v6i01.398
Subject(s) - salary , payment , business administration , humanities , business , management , political science , economics , finance , law , art
The calculation of income tax article 21 is a tax on income in the form of salary, wages, honorarium, allowances and payments of any kind of work, position, or services. The tittle of this research is "The Calculation Information System of Income Tax article 21 (PPh) for Permanent Employees, Temporary Employees, and Web-Based Experts at PT. Kevin BakeriSuksesselalu". It has the formulation of the problem is how to build a web-based calculation system. The research objective is to build an information system for calculating income tax article 21.This research uses descriptive qualitative methods based on interviews, observations in the company. The theoretical basis is knowing about the definition of permanent employees, temporary employees, experts and how to calculate tax deductions of income tax article 21.Based on the data analysis performed, it can be concluded that calculation the income tax article 21 web-based system can facilitate tax calculations for permanent employees, temporary employees, and experts.
ABSTRAK
Perhitungan Pajak Penghasilan 21 merupakan pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran dalam bentuk apapun sehubungan dengan pekerjaan, jabatan, atau jasa. Penelitian dengan judul “Sistem Informasi Perhitungan Pajak Penghasilan (PPh) Pasal 21 untuk Pegawai Tetap, Pegawai Tidak Tetap, dan Tenaga Ahli Berbasis Web pada PT. Kevin BakeriSuksesselalu”, memiliki rumusan masalah bagaimana pembangunan sistem perhitungan berbasis web. Tujuan penelitian untuk membangun sistem informasi perhitungan pajak penghasilan pasal 21.Penelitianini menggunakan metode kualitatif deskriptif berdasarkan wawancara, observasi di perusahaan. Landasan teori mengetahui tentang pengertian pegawai tetap, pegawai tidak tetap dan tenaga ahli serta cara perhitungan pemotongan pajak pasal 21.Berdasarkan analisa data yang dilakukan diperoleh kesimpulan bahwa sistem perhitungan pajak pasal 21 berbasis web dapat memudahkan perhitungan pajak untuk pegawai tetap, pegawai tidak tetap, dan tenaga ahli.