Income Tax 21, Understanding, Subject, And Calculation Of Tax On Taxpayer's Income

Hafidz Sagala; Fayakhun Wibisono; Rahmadi Zikri Chandra; Zahira Naswa; Ramadani Ramadani; Rizky Natasya; Galih Supraja

doi:10.55227/ijerfa.v3i4.344

Authors

Hafidz Sagala Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Fayakhun Wibisono Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Rahmadi Zikri Chandra Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Zahira Naswa Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Ramadani Ramadani Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Rizky Natasya Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Galih Supraja Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v3i4.344

Abstract

This article aims to explain that income tax 21 is a tax imposed by domestic taxpayers who are usually in the form of salaries, wages, allowances, and other payments. this article also provides a thorough understanding of the subject, object, and calculation of income tax 21 (PPH 21). This article uses a quantitative descriptive approach method, because this method is suitable for exploring, explaining, and analyzing various concepts related to income tax 21. the results of the discussion of this article provide us with insight into the importance of understanding income tax 21 for employers and employees in fulfilling their obligations as taxpayers in accordance with Indonesian tax regulations and by knowing how the income tax 21 mechanism we can avoid errors in tax withholding and reporting. this article explains how income tax 21 is subject to progressive rates ranging from 5% to 35% rates depending on the amount of Taxable Income (PKP)

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