摘要：21 panghasilan tax is income tax on salaries, wages, honoraria, commissions,allowances, allowances and other payments by whatever name and formimposed on the employment, office, services, and other similar activitiesconducted individual. The purpose of writing this Report is to analyze thepractice of calculating the ratio of income tax article 21 for temporaryemployees at PT. Maxgain International Futures are already in accordance withregulations established by the government. The method used in the writing ofthis Report The Practice, among others, by interviewing the parties involvedwith the discussions. And also the documentation, the authors obtained datafrom the archives of the company archives that are being written. Payment ofsalaries paid to employees of PT. Maxgain International Futures is a payroll thatis not fixed every month PT. Maxgain International Futures are in accordancewith the actual calculation according to the applicable tax.
