ANALISIS PENERAPAN PPH PASAL 21 BAGI KARYAWAN TETAP DI PT MINAMAS PLANTATION PKS ALUR DUMAI FACTORY RIAU

Income Tax (PPh) article 21 is a type of tax imposed on income received by domestic individual taxpayers in connection with certain work, services, and activities. Its mplementation is very important, especially for companies that have obligations as tax withholding agents,such as PT Minamas Plantation. This study aims to explain the extent to which the implementation of PPh Article 21 for permanent employees at PT Minamas Plantation PKS Alur Dumai is in accordance with applicable tax regulations, including the tax harmonization law no. 7 0f 2021.
The research method used is quantitative descriptive using primary data. The result of the study indicate that PT Minamas Plantation PKS Alur Dumai has carried out its tax obligation in accordance with the tax Harmonization Law No. 7 of 2021, especially in terms of withholding PPh Article 21 for permanent employees.
Keywords : Income Tax Article 21, Law No. 7 of 2021, Tax analysis