The Influence of Employee Perceptions on Withholding Income Tax Article 21 (Case Study of PDAM TIRTA BHAGASASI Bekasi Regency)

Authors

  • Hurriyaturrohman Universitas Ibn Khaldun, Bogor
  • N.A. Rumiasih Universitas Ibn Khaldun, Bogor
  • Mochammad Abriel Owen Universitas Ibn Khaldun Bogor

DOI:

https://doi.org/10.32832/jharmoni.v3i1.16093

Abstract

This study aims to determine the effect of employee perceptions of deduction of income tax article 21 in PDAM TIRTA BHAGASASI Bekasi Regency. This type of research is quantitative and qualitative. The population of this study was the Regional Drinking Water Company (PDAM) TIRTA BHAGASASI Bekasi Regency using purposive sampling with the number of employees listed on the company profile of 1,055 to 100 respondents using the slovin formula. The research instrument is a questionnaire. The results of the research instrument test used a simple linear regression test. The significant value of the employee perception variable (X) was obtained. The tcount was 5,626 > from 1,660 and a significance of <0.050 (0.000<0.050), there was a significant effect. Based on the results of these data it can be concluded that employee perceptions affect the deduction of income tax article 21.

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Published

2024-05-30

How to Cite

Hurriyaturrohman, Rumiasih, N., & Abriel Owen, M. (2024). The Influence of Employee Perceptions on Withholding Income Tax Article 21 (Case Study of PDAM TIRTA BHAGASASI Bekasi Regency). Jurnal HARMONI: Jurnal Akuntansi Dan Keuangan, 3(1), 47–59. https://doi.org/10.32832/jharmoni.v3i1.16093

Issue

Vol. 3 No. 1 (2024)

Section

Articles

License

Copyright (c) 2024 Hurriyaturrohman, N.A. Rumiasih, Mochammad Abriel Owen

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