PPH Pasal 21 Ditunjang Atau Ditanggung

Lusy Suprajadi
Journal article Bina Ekonomi • 1999


Income tax art. 21 is a witholding income tax law based on any kind of income, received by a person. Income tax art. 21 is regulated in detail by Director General of Taxes Decree (Keputusan Direktur Jenderal Pajak) No.KEP-281/PJ/1998 dated 28 December 1998. This paper will compare how tax income art 21 allowance or tax income art 21 paid by the employee/employer can influence the employee (take home pay), the employer (income statement) and the government (state income).


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Bina Ekonomi

Bina Ekonomi merupakan jurnal ilmiah yang terbit dua kali dalam setahun. Jurnal ini mewadahi kary... tampilkan semua