Electronic Theses and Dissertation

RINGKASAN

Tempat Kerja Praktek ini merupakan tugas akhir bagi mahasiswa Program Studi Diploma III Perpajakan Universitas Syiah Kuala yang telah menyelesaikan Praktik Kerja Lapangan yang dilaksanakan di Kantor Wilayah Kementerian Agama Provinsi Aceh yang beralamat di Jl. Tgk. Abu Lam U No. 9 Banda Aceh, Aceh. Praktek Kerja Lapangan yang dilaksanakan terhitung dari tanggal 22 Februari 2021 sampai dengan 22 April 2021.
Tujuan dari penulisan laporan Kerja Praktek ini adalah untuk mengetahui bagaimana Prosedur Pemotongan dan Pelaporan Pajak Penghasilan PPh Pasal 21 atas Penghasilan Bukan Pegawai pada Kantor Kementerian Agama Kanwil Aceh. Dalam penulisan Laporan Kerja Praktek ini, penulis menggunakan beberapa metode pengumpulan data, yaitu dengan interview, obeservasi dan kepustakaan.
Berdasarkan hasil kerja Praktek dapat disimpulkan bahwa Prosedur Pemotongan dan Pelaporan Pajak Penghasilan PPh Pasal 21 atas Penghasilan Bukan Pegawai pada Kantor Kementerian Agama Kanwil Aceh dilakukan dengan cara mengumpulkan identitas wajib pajak, menghitung besarnya jumlah pajak dan membuat bukti pemotongan PPh Pasal 21 atas honorarium.
Pemotongan Pajak Penghasilan Pasal 21 atas Penghasilan Bukan Pegawai pada Kementerian Agama Aceh dilakukan dengan cara Menetapkan Tarif dan Dasar Pengenaan Pajak PPh Pasal 21. Menghitung besarnya jumlah PPh yang dipotong Pasal 21 atas Bukan Pegawai. Adapun pemotongan pajak Bukan Pegawai pada Kementerian Agama Aceh, mengenakan tarif khusus pajak penghasilan dan tarif Pajak Penghasilan diterapkan dengan memperhatikan golongan dari PNS. Kementerian Agama Aceh telah terlaksana sesuai dengan ketentuan peraturan perpajakan yang berlaku, baik pemotongan maupun penyetoran dilaksanakan dengan baik.

SUMMARY This Practical Workplace is the final project for students of the Diploma III Taxation Study Program at Syiah Kuala University who have completed the Field Work Practice which was carried out at the Regional Office of the Ministry of Religion of Aceh Province, which is located at Jl. Mr. Abu Lam U No. 9 Banda Aceh, Aceh. Field Work Practices carried out starting from February 22, 2021 to April 22, 2021. The purpose of writing this Job Training report is to find out how the Procedure for Withholding and Reporting Income Tax Income Tax Article 21 on Non-Employee Income at the Ministry of Religion Office of the Aceh Regional Office. In writing this Job Training Report, the author uses several methods of data collection, namely by interview, observation and literature. Based on the results of the practical work, it can be concluded that the Procedure for Withholding and Reporting Income Tax Article 21 Income Tax on Non-Employee Income at the Ministry of Religion Office of the Aceh Regional Office is carried out by collecting the identity of the taxpayer, calculating the amount of tax and making evidence of withholding Income Tax Article 21 on honorarium. Withholding Income Tax Article 21 on the Income of Non-Employees at the Ministry of Religion of Aceh is carried out by setting the Tariff and Basis for Imposition of Income Tax Article 21. Calculating the amount of Income Tax withheld in Article 21 for Non-Employees. The non-employee tax deduction at the Ministry of Religion of Aceh imposes a special rate of income tax and the income tax rate is applied by taking into account the class of civil servants. The Ministry of Religion of Aceh has been carried out in accordance with the provisions of applicable tax regulations, both withholding and depositing are carried out properly.