Electronic Theses and Dissertation

Ringkasan bpkp adalah singkatan dari badan pengawasan keuangan dan pembangunan yang mempunyai tugas menyelenggarakan urusan pemerintahan dibidang pengawasan keuangan keuangan negara/daerah dan pembangunan. penulis melaksanakan praktik kerja lapangan di kantor badan pengawasan keuangan dan pembangunan aceh selama 2 bulan, sejak 22 februari 2021 sampai dengan 22 april 2021, yang beroperasi setiap hari senin sampai dengan jumat pada pukul 08.00 wib hingga pukul 17.00 wib. penulisan laporan kerja praktik ini bertujuan untuk mengetahui prosedur penghitungan, penyetoran dan pelaporan pajak penghasilan pasal 21 atas pegawai dalam lingkungan kantor bpkp aceh. tariff pajak pph pasal 21 progresif dan dihitung berdasarkan uu pph pasal 17 ayat 1 yaitu 5%, 15%, 25% dan 30%. berdasarkan hasil pengamatan selama melaksanakan praktik kerja lapangan dapat disimpulkan bahwa pemotongan pph pasal 21 atas pegawai dalam lingkungan kantor bpkp dilakukan setiap bulan dan telah sesuai dengan ketentuan berdasarkan undang-undang no.36 tahun 2008. pelaporan pajak penghasilan pasal 21 dilakukan melalui aplikasi e-faktur (spt).

SUMMARY BPKP is an abbreviation of the Financial Supervisory Agency and development which has the task of carrying out government affairs in the field of financial supervision of state/regional finance and development. The author carries out field work practices at the Office of the Supervisory Board Aceh Finance and Development for 2 months, from 22 February 2021 until with 22 April 2021, which operates every Monday to Friday at 08.00 WIB until 17.00 WIB. The writing of this Practical Work Report aims to find out the procedures calculation, deposit and reporting of Article 21 income tax on employees within the Aceh BPKP Office. Article 21 PPh tax rates are progressive and calculated based on the Income Tax Law Article 17 paragraph 1, namely 5%, 15%, 25% and 30%. Based on the results of observations while carrying out work practices field, it can be concluded that the withholding of Article 21 Income Tax for Employees in The BPKP Office environment is carried out every month and is in accordance with the provisions based on Law No. 36 of 2008. Tax Reporting Article 21 income is made through the E-invoice Application (SPT).