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KAJIAN ASPEK PERPAJAKAN WP ORANG PRIBADI PNS DALAM PEMENUHAN KEWAJIBAN SELF ASSESSMENT (STUDI KASUS: POLITEKNIK NEGERI JAKARTA) | Fatimah | Ekonomi & Bisnis ojs2 has produced an error Message: WARNING: fopen(/home/jurnal/public_html/cache/fc-keywords_en_US-3.php): failed to open stream: Disk quota exceeded In file: /home/jurnal/public_html/lib/pkp/classes/cache/FileCache.inc.php At line: 85 Stacktrace: Server info: OS: Linux PHP Version: 5.4.16 Apache Version: N/A DB Driver: mysql DB server version: 5.5.52-MariaDB
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KAJIAN ASPEK PERPAJAKAN WP ORANG PRIBADI PNS DALAM PEMENUHAN KEWAJIBAN SELF ASSESSMENT (STUDI KASUS: POLITEKNIK NEGERI JAKARTA)

Hayati Fatimah, Herbirowo Nugroho, Agus Purwaji

Abstract


Abstrak
Sistem pemungutan pajak yang berlaku di Indonesia secara umum menerapkan self assessment system yaitu WP secara aktif melaksanakan kewajiban perpajakan PPh Tahunan meliputi kewajiban menghitung, membayar, dan melaporkan pajak. Salah satu WP Orang Pribadi adalah PNS yang memiliki kewajiban yang sama dengan WP Orang Pribadi lainnya, walaupun dalam pembayaran PPh Pasal 21 atas penghasilan PNS ditanggung pemerintah dan dilakukan pemotongan oleh bendaharawan pemerintah sebagai pembayar penghasilan. Dalam pelaporan SPT PPh Tahunan WP Orang Pribadi, PNS harus melaporkan seluruh penghasilannya selain penghasilan dari pekerjaan sebagai PNS seperti dari usaha atau pekerjaan bebas, dari dalam negeri lainnya, dan juga luar negeri.

Abstract
Tax collecting system used in Indonesia generally implement self assessment system that is WP that actively performing annual income tax that consist of obligation of tax calculation, tax payment and tax reporting. One of individual WP is Civil Servant (PNS) that has an obligation equally as the other individual WP, although in income tax payment’s article no. 21 about civil servant’s income borne by government and done by cut by government’s treasurer as the income payer. In the individual WP annual income tax reporting, civil servants must report all of their income except the income from their occupation as civil servants, for example business or freelance, from other domestic and overseas income.

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