Prosedur Administrasi Pph 21 Atas Gaji Karyawan DI Ptpn 1 Regional 5 Kebun Tembakau Ajong Gayasan

Abstract

Article 21 Income Tax (PPh 21) is a tax on income received by individuals in connection with employment, services, or activities. In practice, companies are required to administer Income Tax Article 21 in accordance with applicable tax regulations. PTPN I Regional 5 Ajong Gayasan Tobacco Estate plays a role in managing the data used as the basis for the administration of Article 21 Income Tax. This final project aims to identify the administrative procedures for Article 21 Income Tax on employee salaries at PTPN I Regional 5 Ajong Gayasan Tobacco Estate. The data collection methods used include observation, interviews, literature review, and documentation. Data was obtained from direct observations, interviews with relevant parties, company documents, and various relevant references. The results of the discussion indicate that the administration of Article 21 Income Tax is carried out using the SAP and Coretax systems. The administrative process begins with payroll data processing, data verification, tax calculation, filling out the Coretax template, converting data to XML format, and uploading the data to the Coretax system. Based on the results of the Field Work, it can be concluded that the administrative procedures for Article 21 Income Tax on employee salaries have been carried out systematically and in accordance with applicable regulations. The plantation unit is responsible for payroll data processing, while the subsequent tax administration process is carried out centrally by the authorized parties within the company.