DAFTAR
ISI
Halaman
HALAMAN DEPAN ................................................................................. i
HALAMAN JUDUL .................................................................................. ii
HALAMAN PERSETUJUAN .................................................................. iii
HALAMAN PENGESAHAN ................................................................... iv
PERNYATAAN LAPORAN KERJA PRAKTEK ............................... v
SURAT KETERANGAN KERJA PRAKTEK ..................................... vi
EVALUASI KERJA PRAKTEK ............................................................ vii
HALAMAN MOTTO ................................................................................ viii
HALAMAN PERSEMBAHAN ................................................................ ix
KATA
PENGANTAR ............................................................................... x
DAFTAR
ISI ............................................................................................... xiii
DAFTAR
TABEL ...................................................................................... xvi
DAFTAR GAMBAR ................................................................................. xvii
DAFTAR
LAMPIRAN ............................................................................. xviii
I.
PENDAHULUAN.............................................................................. 1
1.1
Latar
Belakang.............................................................................. 1
1.2
Rumusan Masalah ........................................................................ 4
1.3
Pembatasan Masalah..................................................................... 5
1.4
Tujuan dan Manfaat Kerja Praktek............................................... 5
1.4.1
Tujuan Kerja Praktek ........................................................ 5
1.4.2
Manfaat Kerja Praktek ..................................................... 5
1.5
Prosedur Pelaksanaan Kerja Praktek............................................. 7
1.6
Metode Pengumpulan Data .......................................................... 8
1.6.1
Data Premier ..................................................................... 9
1.6.2
Data Sekunder .................................................................. 9
II.
TINJAUAN
PUSTAKA ................................................................... 10
2.1 Pengertian
Prosedur...................................................................... 10
2.2 Pengertian,
Fungsi, Pengelompokkan Pajak ................................. 11
2.2.1
Pengertian Pajak ............................................................... 11
2.2.2
Fungsi Pajak ..................................................................... 16
2.2.3
Pengelompokkan Pajak ..................................................... 16
2.3 Pajak
Penghasilan Pasal 21 ........................................................... 17
2.3.1
Subjek Pajak Penghasilan Pasal 21 ................................... 18
2.3.2
Tidak Termasuk Subjek Pajak Penghasilan
Pasal 21 ........ 20
2.3.3
Objek Pajak Penghasilan Pasal 21 .................................... 21
2.3.4
Penghasilan yang Dikecualikan dari
Pengenaan Pajak Penghasilan Pasal 21 23
2.3.5
Pemotong Pajak Penghasilan Pasal 21............................... 24
2.4 Tarif
Pajak dan Penerapannya....................................................... 24
2.5 Pemotongan,
Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 31
III.
TINJAUAN
UMUM PERUSAHAAN ........................................... 38
3.1 Sejarah
Berdirinya PD. BKK Purwokerto Selatan ...................... 38
3.2 Profil
PD. BKK Purwokerto Selatan ........................................... 39
3.3 Asas
.............................................................................................. 40
3.4 Visi
dan Misi PD. BKK Purwokerto Selatan ............................... 40
3.4.1
Visi ................................................................................... 40
3.4.2
Misi.................................................................................... 40
3.5 Tujuan
dan Usaha PD. BKK Purwokerto Selatan........................ 40
3.5.1
Tujuan ............................................................................... 40
3.5.2
Usaha................................................................................. 41
3.6 Struktur
Organisasi, Tugas, Fungsi dan Wewenang PD. BKK Purwokerto Selatan 42
3.6.1
Tugas, Fungsi dan Wewenang .......................................... 43
3.7 Informasi
Produk ......................................................................... 71
3.7.1
Simpanan .......................................................................... 71
3.7.2
Kredit ............................................................................... 77
3.7.3
Produk-Produk Layanan .................................................. 77
IV.
PROSEDUR
PELAKSANAAN PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21
UNTUK PEGAWAI TETAP PADA PD. BKK PURWOKERTO SELATAN TAHUN 2014 ................................................................ 78
V.
KESIMPULAN
DAN SARAN ........................................................ 88
5.1 Kesimpulan
.................................................................................... 88
5.2 Saran
.............................................................................................. 89
DAFTAR PUSTAKA................................................................................. 91
LAMPIRAN-LAMPIRAN
DAFTAR TABEL
Tabel Halaman
I.1
Jadwal dan Kegiatan Kerja Praktek ........................................................ 8
II.2
Tarif Pasal 17 huruf a Undang-Undang Pajak Penghasilan No. 36 Tahun 2008 untuk
Wajib Pajak Orang Pribadi ....................................................................................................................... 26
IV.3
Tarif Pasal 17 huruf a Undang-Undang Pajak Penghasilan No. 36 Tahun 2008 untuk
Wajib Pajak Orang Pribadi ....................................................................................................................... 81
DAFTAR GAMBAR
Gambar Halaman
II.1
Alur Prosedur Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 untuk
Pegawai Tetap ....................................................................................................................... 34
III.2
Struktur Organisasi PD. BKK Purwokerto Selatan ............................. 42
IV.3
Alur Prosedur Pemotongan, Penyetoran dan
Pelaporan Pajak Penghasilan Pasal 21 untuk Pegawai Tetap pada PD. BKK
Purwokerto Selatan....................................................................... 79
IV.4
Flow Chart
Prosedur Pelaksanaan Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan
Pasal 21 untuk Pegawai Tetap pada PD. BKK Purwokerto Selatan tahun 2014.................. 83