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ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh 21 SEBELUM DAN SESUDAH PANDEMI COVID 19 ATAS GAJI KARYAWAN PT. INTINUSA SELAREKSA, TBK

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ABSTRACT ANALYSIS OF THE CALCULATION AND WITHHOLDING OF PPh 21 BEFORE AND AFTER COVID 19 PANDEMY ON EMPLOYEES SALARIES PT. INTINUSA SELAREKSA, TBK Written by: Daud Sihombing IDN: 1632217 The purpose in this study was to analyze the calculation and deduction of PPh21 before and after the Covid 19 pandemic on the salaries of PT. Intinusa Selareksa, Tbk. The research method used was a quantitative method with descriptive analysis. The results showed that the lowest PPH 21 calculation and deduction value before the Covid-19 pandemic was IDR 13,694 and the highest was IDR 58,467. Meanwhile, the average obtained is 37,742 with a standard deviation value of 13,756. After the Covid 19 pandemic, the lowest value for calculating and deducting PPH 21 was IDR (2,556) and the highest was IDR 42,217, while the average value was 21,492 with a standard deviation of 13,756. The normality test shows that the data was normally distributed both before and after the Covid 19 pandemic. The results of the Paired T-Test with a sig. 1,53E-43 < 0,05 before and after the Covid 19 pandemic with a very strong level of relationship (r = 0.999). The results show that the value of the calculation and deduction of PPh 21 on employee salaries before the Covid 19 pandemic was higher than after the pandemic. Keywords: calculation and deduction of PPh 21, Covid 19