PPH 21 EMPLOYEES REPORTING MECHANISM AT PT BANGUN COMMERCIAL CROWN IN WEST KOTAWARINGIN

Abstract

Income Tax (PPh) article 21 is an income tax imposed on income in the form of salaries, wages, honoraria, allowances and other payments made by domestic individual taxpayers. Taxes have a very large role in generating domestic cash receipts in order to realize the continuity and improvement of national development. However, currently there are still many taxpayers who are still confused and even do not understand in calculating the amount of income tax from the salary they receive. From these problems, this research was made to build an application, namely "Application for Calculation of Income Tax Article 21 on Employee Payroll System". By using this application, the process of calculating ITA 21 tax on the employee payroll system can be done easily and automatically without errors such as manual calculations that allow errors, and to minimize errors in data management so that the information generated is faster and more accurate.