@thesis{thesis,
		author={Rafiyudin  Moh.},
		title ={Prosedur Perhitungan dan Pelaporan SPT Masa PPh 21 PT X melalui DJP Online oleh HLT Tax Consultant},
		year={2024},
		url={http://repository.stietribhakti.ac.id/1266/},
		abstract={Moh. Rafiyudin, The purpose of writing this report is to find out how to calculate Income Tax 21, report Periodic Income Tax Return 21, and find out the obstacles that occur when reporting Periodic Income Tax Return 21 of PT X by HLT Tax Consultant. The period of field work practice took place from March 06, 2024 - June 07, 2024. The data collection techniques used by the author are documentation, library research, interviews, and field research. Based on the results of this field work practice report, the calculation of ITA 21 for the January-November period uses the average effective rate (TER) while for the November period uses a progressive rate based on article 17 paragraph (1) letter a of the Income Tax Law, reporting of ITA 21 periodic tax returns using DJP online, which is a website provided by the directorate general of taxation to facilitate tax affairs, and obstacles that occur when reporting are incomplete employee data, signal interference, website errors, and human error. The author has provided several suggestions to anticipate the obstacles that occur, such as ensuring that employee data is complete, using the best internet service provider, not reporting close to the deadline, and being careful when doing calculations.}
		}