ANALISIS PELAKSANAAN KEWAJIBAN ATAS PAJAK PENGHASILAN PASAL 21 PADA RUMAH SAKIT X DI KLATEN-JAWA TENGAH
DOI:
https://doi.org/10.30595/raar.v1i2.11943Keywords:
Wajib Pajak, PPh 21, Perpajakan Rumah SakitAbstract
The purpose of research is to analyze the implementation of the obligations of Hospital X in Klaten on income tax Article 21. This study employed a qualitative research method using a descriptive approach. There were used primary data and secondary data. The data were collected by through observation, interviews and documentation. The data analysis techniques used were descriptive analysis and comparative analysis. The results of this study indicated that during 2017 until 2019, Hospital X carried out its obligations for income tax article 21 quite well, although in some cases, there were still errors. Based on the activities of calculating and withholding Article 21 Income Tax, Hospital X was still not in accordance with the tax law. In contrast to the calculation and withholding of Article 21 Income Tax, the activities of depositing and reporting taxes at Hospital X during 2017 until 2019 had carried out their obligations on time and in accordance with existing rules or laws.
References
Alfons, W.A.H, Dkk. (2018). Analisis Penerapan Pajak Penghasilan Pasal 21 pada CV Unggul Abadi di Manado, Jurnal Riset Akuntansi. Vol. 13, No. 2. Hal. 668-682.
Anggaran Pendapatan dan Belanja Negara Tahun 2019, diakses pada 21 Februari 2021 dari www.kemenkeu.go.id.
Anggreni, N.M.T, dan Noviari, N. (2020). Analisis Pelaksanaan Kewajiban atas Pajak Penghasilan Pasal 21 Pada Rumah Sakit XYZ, Jurnal Ekonomi dan Bisnis Universitas Udayana. Vol. 9, No. 1. Hal. 39-56.
Baguna, Nabella L, Dkk. (2017). Analisis Perhitungan dan Pelaporan Pajak Penghasilan Pasal 21 Pegawai Tetap pada PT. Bank Indonesia Kantor, Jurnal Riset Akuntansi. Vol. 12, No. 2. Hal. 327-335.
Dalimunthe, M. I. (2018). Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Sub Sektor Pertambangan Logam dan Mineral yang Terdaftar Di Bursa Efek Indonesia, Jurnal Mutiara Akuntansi . Vol. 3, No.2.
Kurniyawati, Indah. (2019). Analisis Penerapan Perhitungan dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 atas Karyawan Tetap Pada PT X di Surabaya, Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI). Vol. 1, No. 2.
Peraturan Direktur Jendral Pajak Nomor Per-16/PJ/2016 Tentang Pedoman Teknis Tata Cara Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 dan/atau Pajak Penghasilan Pasal 26 Sehubungan Dengan Pekerjaan, Jasa dan Kegiatan Orang Pribadi.
Peraturam Menteri Kesehatan Nomor 340/MENKES/PER/III/2010 Tentang Klasifikasi Rumah Sakit.
Peraturan Menteri Keuangan Nomor 197/PMK.03/2013 Tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 68/PMK.03/2010 Tentang Batasan Pengusaha Kecil Pajak Pertambahan Nilai.
Rondonuwu, Chris, W., Dkk (2017). Analisis Penerapan Perhitungan dan Pemotongan Pajak Penghasilan Pasal 21 Rumah Sakit Pancaran Kasih Manado, Jurnal Riset Akuntansi. Vol. 12, No. 1. Hal. 48-53.
Sanjaya, L., Fakhruddin, I., & Dirgantari, N. (2021). Sistem Pengendalian Intern terhadap Dana Reses pada Kantor Sekretariat Dprd Banyumas. Review of Applied Accounting Research (RAAR), 1(1), 43-55.
Surat Edaran Direktur Jendral Pajak No: SE-06/PJ.52/ 2000 tanggal 2 Maret 2000 tentang PPN atas Penggantian Obat di Rumah Sakit
Undang-Undang Nomor 17 Tahun 2000 tentang Perubahan Ketiga atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan
Undang-Undang Nomor 28 Tahun 2007 Tentang Ketentuan Umum Dan Tata Cara Perpajakan.
Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
RAAR: Review of Applied Accounting Research is licensed under a Creative Commons Attribution 4.0 International License.
