文章基本信息

标题：IMPLEMENTATION WITHHOLDING AND INCOME TAX CUTS ARTICLE 21 FOR EMPLOYEES ON FIXED PT. ALPHA TUNGGAL SEJAHTERA.
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作者：Andi Isra ; Budi Prijanto
期刊名称：Faculty of Economics
出版年度：2008
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Income tax under Article 21 are taxes imposed on income in the form ofsalaries, wages, honorium, allowances and other payments by whatever nameand form in relation to the job or position, services, and other activitiesassociated with these conditions, the purpose of this paper is to determine howthe collection or calculation of income tax article 21 for a permanent employeeat PT. ALPHA TUNGGAL SEJAHTERA. Based on the results of thediscussions that the authors have described, the author concludes that the way ofcalculating income tax under Article 21 at. Alpha Tunggal Sejahtera for apermanent employee has not followed the procedures of the Tax Act No.17 of2000 Tax Article 21 that apply now and not yet implemented the GovernmentRegulation No. 47/2003 and the Financial Secretarys decision No 486/2003which has been in effect since July 1, 2003 regarding income tax borne by thegovernment.