[Laporan Magang] - Prosedur Jasa Pembuatan Bukti Potong dan Pelaporan SPT Masa Pajak Penghasilan Pasal 21 pada PT IFMS Konsultama Indonesia

Hanifah, Hanifah (2024) [Laporan Magang] - Prosedur Jasa Pembuatan Bukti Potong dan Pelaporan SPT Masa Pajak Penghasilan Pasal 21 pada PT IFMS Konsultama Indonesia. STIE Tri Bhakti, Bekasi.

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Abstract

The purpose of this writing is to find out the service procedure for making withholding evidence and reporting SPT for income tax period article 21 at PT IFMS Konsultama Indonesia, which is a company operating in the financial consulting sector. The procedure for creating withholding evidence and reporting periodic SPT is carried out for income tax withholding made by the client company on income received by its employees. The amount of tax withheld on income is based on calculations carried out by the Junior Accounting & Tax section using the latest rates, namely Average Effective Rates (TER). In carrying out the procedures for making withholding evidence and reporting period SPT Junior Accounting & Tax, it is assisted by other sections including Senior Accounting & Tax which will carry out the inspection and information collection section related to PPh Article 21 as well as the Administration Office section which assists in providing information data related to clients up to until the filing of documents resulting from income tax reporting article 21. Data collection techniques were carried out through field study and literature study methods. The results of the data conclude that the procedure for making withholding evidence and reporting SPT for income tax period article 21 is in accordance with Minister of Finance Regulation No. 168 of 2023 which is depicted in the flowchart starting from collecting client data to sending and storing client company information data. Practitioners also provide several useful suggestions for minimizing existing obstacles in work activities at the company.

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