?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PERHITUNGAN+PPH+PASAL+21+ATAS+GAJI+KARYAWAN+TETAP+PADA+PT+ZASKIA+SUNGKAR+CABANG+BANDAR+LAMPUNG&rft.creator=NINDIA+PUTRI%2C++ELANDA+&rft.subject=330+Ekonomi&rft.description=Proses++perhitungan++PPH++Pasal++21++melibatkan++beberapa++langkah%2C++antara++lain++identifikasi+penghasilan++bruto++karyawan%2C++penghitungan++penghasilan++neto++setelah++dikurangi++dengan+tunjangan++yang++dikecualikan%2C++serta++penggunaan++tarif++pajak++yang++sesuai++dengan++penghasilan+neto++yang++telah++dihitung.++Selain++itu%2C++perhitungan++ini++juga++mempertimbangkan++penggunaan+fasilitas+pengurangan+dan+pengembalian+pajak+yang+berlaku.+Hasil+studi+ini+memberikan+pemahaman+yang+lebih+baik+tentang+proses+perhitungan+PPH+Pasal+21+atas+gaji+karyawan+tetap+di+PT+Zaskia+Sungkar+Cabang+Bandar+Lampung.+Hal+ini+diharapkan+dapat++membantu++perusahaan++dalam++memenuhi++kewajiban++perpajakan++dengan++tepat++dan+mengoptimalkan+manajemen+pajak+secara+efisien.+%0D%0AKata+Kunci+%3A+PPH+Pasal+21%2C+Penghasilan+Bruto%2C+Penghasilan+Neto++%0D%0A%0D%0AThe+process+of+calculating+PPH+Article+21+involves+several+steps%2C+including+the+identification+of+gross+income+of+employees%2C+the+calculation+of+net+income+after+deducting+exempted+benefits%2C+and+the+use+of+tax+rates+that+are+in+accordance+with+the+calculated+net+income.+In+addition%2C+this+calculation+also+considers+the+use+of+applicable+tax+deduction+and+refund+facilities.+The++results++of++this++study++provide++a++better++understanding++of++the++process++of++calculating++PPH+Article+21+on+salaries+of+permanent+employees+at+PT+Zaskia+Sungkar%2C+Bandar+Lampung+Branch.+This+is+expected+to+assist+the+company+in+fulfilling+tax+obligations+appropriately+and+optimizing+tax+management+efficiently.+Keywords%3A+Income+Tax+Article+21%2C+Gross+Income%2C+Net+Income&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-11-16&rft.type=Diploma%2FTugas+Akhir&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81045%2F1%2FAbstrak%2520%25282%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81045%2F2%2FTUGAS%2520AKHIR%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81045%2F3%2FTUGAS%2520AKHIR%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++NINDIA+PUTRI%2C+ELANDA+++(2024)+PERHITUNGAN+PPH+PASAL+21+ATAS+GAJI+KARYAWAN+TETAP+PADA+PT+ZASKIA+SUNGKAR+CABANG+BANDAR+LAMPUNG.++%5BDiploma%2FTugas+Akhir%5D+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F81045%2F