EVALUASI PENGHITUNGAN PAJAK PENGHASILAN 21 STUDI KASUS PT EKA BOGAINTI

Abstract

The purpose of this study is to determine if calculation of income tax article 21 in PT Eka Bogainti of solo in one tax year has reflected the regulation of Directorate General of Taxation Number PER-23/PJ/2018. The type of research is a case study. The sampling technique is purposive sampling and taking sample based on particular purpose. Data collection technique employ interviews and documentation. Steps to analyze the data include comparing, evaluating, and drawing conclusions regarding the calculation of income tax according to the regulation of Directorate General of Taxation Number PER-23/PJ/2018. The result shows that the calculation of income tax cuts conform with the regulation of Directorate General of Taxation Number PER-23/PJ/2018.