ANALYSIS AND CORRECTION OF TAX ARTICLE 21 REPORT AT SDIT ANNIDA

Abstract

The main objective of this research to Understanding theoretically the taxation laws in force in Indonesia that is learned over time and apply the theory to the research object, Knowing whether the application of the calculation of taxable income on SDIT Annida has is in accordance with the taxation legislation and to Understanding the differences after and before correction of Tax Article 21 Report at SDIT Annida. The research done in SDIT Annida; which the head office located at Cikarang. The method of this research is qualitative method, which have purpose to understand the case through observation with the interview Head of Finance of SDIT Annida. And we also do the Re-performance of the Tax Article 21 the calculation with newest formula. The results of this research show that the correction of Article 21 SDIT Annida and another problems of Article 21(26) regulation that SDIT Annida missed. In checking the report, the researcher uses the new formula and regulation that government has set. And researcher also analyzes the status of PTKP Employee through interview. The main result of this research is to found any mistakes of SDIT Annida Article 21 Report and Corrected in this Thesis. First is, SDIT Annida recommended to classifying between the employees for those who have NPWP and who don’t. The purpose is to make a calculate tax system more properly and minimize the risk of miscalculation for the calculation process of Tax article 21. Because the calculation for employees that have NPWP is different with employees that haven’t NPWP. The second, SDIT Annida should have to maintain the PTKP’s status for each employee, and when the PTKP status is changed it must be at the end of the year accounting period. it’s the tax rule for the PTKP status change.and the last, SDIT Annida must give the tax deduction form to their employees to fulfill the company’s obligation. SDIT Annida would be able to get the tax deduction form at the Tax office or Indonesian tax website.