ABSTRACT

RIVO ARIEF ARDIANSYAH (J3N807010). Application of Income Tax (Income

Tax) Article 21 The Permanent Employees PT.MATRICA Consulting
Service. Field Work Practice Report.Accounting Expertise Programme,
Directorate of Program Diploma, Institut Pertanian Bogor (Under the guidance of
Ida Syafrida, SE, M. Si)

PT.Matrica Consulting Service is a company engaged in the service, which is an

IT management consulting, founded in 2005. At first, Matrica Consulting Services
to build competence in the field of IT Management Consulting, especially in the
areas of planning and IT strategy, security and IT risk. In a payroll system
PT.Matrica Consulting Services conducted online which is where payroll is based
on education level and creativity of employees.PT.Matrica Consulting Service in
the implementation of the Income Tax (Income Tax), Article 21 uses the method
of Gross-up method, the company pays income tax (income tax) of Article 21 of
the employees, so the company is treated as a liability and thus reducing the
Income Tax (Income Tax), Article 21 on the body . PT.Matrica Consulting
Service has been doing the calculation, remittance, reporting, and recording
properly so there is no underpayment or overpayment.