摘要：Income Tax (PPh) Article 21 is a tax on income in the form of salaries, wages,honoraria, allowances, and other payments with respect to employment oroccupation, service, and other activities undertaken by individual taxpayers inthe country. Scientific writing of this issue is how the application of theimplementation of Income Tax (PPh) section 21 of PT. Mesindo Teknenisia.Accordingly, research directed in order to analyze whether the company hasintroduced a system of calculation of Income Tax (Income Tax) in accordancewith Article 21 of Law No Income Tax. 17 of 2000 and Decree of the Ministerof Finance No.137/PMK.03/2005. Research done by studying literature byfinding and reading references through books and literature relating to the issueunder study and conduct field research by visiting the company directly andcollect data related to the discussion. Through research has been done, it can beconcluded that the company has not applied the calculation of the systemimplementation of the Income Tax (Income Tax) in accordance with Article 21of Law No Income Tax. 17 in 2000. This is because no tax benefits on theinclusion of enhancer elements of gross income and have not applied theprovisions of Taxable Income (taxable income) the new Minister of FinanceDecree on No.137/PMK.03/2005.
