PENERAPAN PPH PASAL 21 SEBAGAI UPAYA PENGHEMATAN BEBAN PAJAK PENGHASILAN BADAN
Abstract
The objectives of this study are: 1). To find out the application of Article 21 Income Tax contained in the City of Tegal PDAM in accordance with existing tax regulations in Indonesia. 2). To find out the application of Article 21 Income Tax in PDAM Tegal City can optimize the income tax payable. 3). To find out the impact of the use of the tax calculation method on the PDAM Tegal City's fiscal financial statements. The research method used in this research is descriptive and quantitative research methods and uses a case study approach. While the data analysis method used is descriptive. The conclusion of this study is 1) PDAM Tegal City in compiling its financial statements in accordance with existing tax regulations in Indonesia PDAM Tegal City publishes financial statements only for general purposes for external users such as owners, therefore the PDAM adheres to Financial Accounting Standards for Entities Without Public Accountability ( SAK-ETAP). 2) The application of Income Tax Article 21 in PDAM Tegal City in 2016 and 2017 has not been able to optimize the income tax payable while in 2018 it has not been able to optimize the income tax payable because in 2016 and 2017 the taxable income of the body after fiscal reconciliation is greater than the taxable income the body prior to fiscal reconciliation, which corrects the allowance for receivables. 3). The impact of using the tax calculation method to the PDAM Tegal City fiscal financial report is the existence of taxable income from the fiscal report that is greater than the taxable income from the (commercial) accounting report.
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