@thesis{thesis,
		author={Winarti  Winarti},
		title ={Prosedur Pemotongan, Perhitungan dan Pelaporan Pajak Penghasilan (PPh) Pasal   21 atas Gaji Karyawan Tetap Pada PT. Harsi Pangan Utama di Surabaya},
		year={2012},
		url={http://repositori.ukdc.ac.id/353/},
		abstract={As we know, the greater the tax role and importance in contributing revenues in order to finance the implementation of the independence of national development. This study focuses on the cutting mechanism or procadures, calculations,  and  reporting  of  income  tax  (PPh)  section  21  for  salaries  of permanent employees at PT. Harsi Pangan Utama in Surabaya, the purpose of this study was to determine whether the PT. Harsi Pangan Utama been cut, the calculation and reporting of income tax section 21 in accodance with tax laws and regulations. 
Sampling techniques performed by using purposive sampling techniques, namely the researchers took a random sample accourding to the characteristics of the object of research. Object of study includes five employeas who have become permanent employees and have a different status as well as different status.
The result showed that PT. Harsi Pangan Utama has executed  deducation, calculation and reporting of income tax section 21 in accordance with the provisions o0f tax laws but PT. Harsi Pangan Utama still not only fully implemented  procedures  to  employees  who  have  income  above  the  taxable income and non permanent employees statusand the week financial system that resulted in erorrs in the cutting procedure, calculation and peaporan income tax section 21 for permanent employees of PT. Harsi Pangan Utama.}
		}