IMPLEMENTASI TAX REVIEW ATAS PERHITUNGAN PPH PASAL 21 PADA IMBALAN JASA DOKTER TENAGA AHLI PT SAY (STUDI KASUS KJA DI KOTA MADIUN)

Abstract

This study aims to determine the implementation of tax review on the calculation of income tax article 21 expert doctors at PT SAY. This research is a qualitative descriptive research with a case study approach. This research was conducted by comparing the calculation results of PPh Article 21 by expert doctors according to the company's calculations according to applicable tax regulations. The results of the tax review in this study indicate that there are differences in the calculation of PPh Article 21 by expert doctors at PT SAY with the applicable tax regulations, so that PT SAY in calculating PPh Article 21 by expert doctors is not in accordance with the applicable regulations.

Keywords: Tax Review, Income Tax Article 21, Expert Doctors