ANALISIS PERHITUNGAN DAN PENERAPAN PAJAK PENGHASILAN PPH 21 DAN PAJAK JASA PPH 23 PADA PEGAWAI TIDAK TETAP DALAM KEGIATAN HIBAH PKKM UNIVERSITAS PGRI MADIUN

Abstract

This study aim to determine the procedure for calculated and implementing income tax PPh 21 and PPh 23 in PKKM Grants activities at PGRI Madiun University. This research was conducted using primary and secondary data that are already available. This research is a quantitative descriptive study with primary and secondary data processed by Unipma Tax officers in the SPI Unit. The results of this study indicate that PGRI Madiun University in cutting taxes with PKKM grant funds is in accordance with government regulations and the Taxation Law.

Keywords: PPh 21 Tax, PPh 23 Tax and Grants