Withholding tax on employees' monthly income is usually done directly by the companies concerned with the accounting of government itself under the rules of Article 21 legislation tax.sistem pelicang is sometimes not appropriate for their components are not included in the calculation, causing a difference in the numbers, either taxes income and payroll tax payments by a company to its employees. Therefore, there must be a
component of income tax management Article 21.By choosing the method of cutting the income tax of Article 21, which would effectively give the effect of corporate profits and employee welfare. 21 is given in the form of tax allowances, and income tax Article 21 in the gross-up Objectives job training is to know how to do the calculations, deductions, deposit and reporting in accordance with the tax laws in cutting Tax Article 21 and
determine whether there is data used XYZ employees earning salaries division numbering 52 people. From the results of field work practices and discussion that the author was not aware that the company is always timely in reporting SPT.
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Fakultas Ekonomi, Universitas Kristen Indonesia :