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ANALISIS PERBANDINGAN ANTARA PAJAK PENGHASILAN PASAL 21 DITANGGUNG KARYAWAN DAN PAJAK PENGHASILAN PASAL 2I DITANGGUNG PERUSAHAAN TERHADAP LABA PERUSAHAAN PADA PT. DARMA PUTERA WAHANA PRATAMA

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ABSTRACT COMPARATIVE ANALYSIS BETWEEN BORNE INCOME TAX ARTICLE 2I EMPLOYEES AND BORNE INCOME TAXARTICLE 2T ONINCOME COMPANY PT.DARMA PUTERA WAIIITNA PRr{TAlv[{ By Hospital Sitanggang This study was conducted to determine the ratio of income tax article 2l of20l0, section 2l of Income Tar determine the ratio of 2011 to determine the ratio b€twe€n the income tax paid by the employee and the company's profits and losses in the year 2010 and in 201I the Forum for Primary PT. Darma Putera Wahana Pratama. In a study conducted, the authors analyzr.d the data with descriptive method is to describe tbe starte of the financial statements of the phenomena that occur through the balance sheet and income statemont PT. Darma Putera Wahana Pratama. In a study conducte4 the authors araalyzrd the data with descriptive method is to describe the state of the financial statements of the phenomena that occur through the balance sheet and income statement PT. Darma Putera Wahana Pratama. The authors conducted empirically by conducting inten'l'ews, collecting dat4 conducting 21 income tax paid by the employec and the company's eamings in 2010 and 201 I as well as by comparison. Types of da{a used arc secondary data is data obtained by the comp.ny and the data is proc-essed as income in particular the financial sta:tements of the cunpany. In the calculation of income tax article 21 errploy'ee *'here tax borne by the cunpany as tax allowanceq company will calcularc tk tax due in advance' after thd anount of tax proceeds will be used as ilre basis for determining the consideration ltat &e tax benefis will be given an a&itional incme to the cornpmy and the employee. In the calculation of income tax article 2l employee where tax borne by the company as tax benefits, the company will calculate the tax payable in advance, after that amount of tax proceeds will be used as the basis for determining the consideration that the tax benefits will be given an additional income to the company and the employeeIn the income tax cuts 21 employees are a company, income tax is deducted by 21 compa-nies fiorn employee eamings will be paid by the company to the state treasury. Data collection was conducted through literature research and studies to prove the spaciousness direct comparison between employees and the compary, the authors use data analysis techniques, namely the ratio of income tax article 21 on the responsibility bome by the employee and the company. Income Tax Article 21 by the ernployees in 2010 Rp.27, 721,909,068 and in 2011 Rp.29, 162.704.272.78 while Article 21 by the company's income tax in 2010 Rp.28. 295.474-496 and in 201I Rp.30, 390.322,1I1,78.