ANALISIS PEMOTONGAN, PENYETORAN DAN PELAPORAN PPH PASAL 21 BAGI PEGAWAI PADA PT. PKSS
PT PKSS is a company that operating in human resoure provider. Operational of PT PKSS can’t separate from the humen resources, such us employee. Each year PT PKSS does withholding, depositing and reporting income tax article 21 in increase amount. The purpose of this research was to know withholding, depositing and reporting income tax article 21 for employee at PT PKSS. The method that used was descriptive comparative method. Data collection techniques that use were field research and literature research. The result of this research were in withheld income tax article 21 for employee PT PKSS use progressive fare, depostide no later then 10th of the following month, while reported no later then 20th of the following month. The research shows that PT PKSS were withheld, deposited and reportes income tax article 21 every month was in accordance with Regulation of the Directorate General of Taxes number PER-16/PJ/2016 concering technical guidelines for the procedure for withholing, depositing and reporting income tax article 21and/or income tax article 26 in related with personal jobs, service and activities.