<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" OBJID="eprint_42274" LABEL="Eprints Item" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-05-13T20:05:13Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_42274_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Analisis Penerapan Perhitungan, Penyetoran, dan Pelaporan Pajak Penghasilan PPh Pasal 21 pada PT. XXX</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Mulia Senita</mods:namePart><mods:namePart type="family">Riski</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini dilakukan untuk mengetahui analisis penerapan perhitungan, penyetoran, dan pelaporan penghasilan PPh Pasal 21 yang telah dilakukan oleh PT. Yasiga Sarana Utama, Semen Padang. Analisis Penerapan Perhitungan, Penyetoran, dan Pelaporan PPh Pasal 21 dilakukan berdasarkan Peraturan dari Kantor PT. Yasiga Sarana Utama. Penelitian ini berbentuk observasi. Data dikumpulkan dari PT. Yasiga Sarana Utama secara langsung dengan mengamati, mengumpulkan data tertulis serta melakukan Tanya jawab dengan karyawan terkait dan di anlisis dengan menggunakan teknik analisis deskriptif dan hasil penelitian dapat diketahui berdasarkan kesimpulan tugas akhir. Berdasarkan hasil yang didapatkan, penulis memberikan kesimpulan bahwa perhitungan penghasilan pendapatan di PT. Yasiga Sarana Utama masih belum mengarah pada peraturan undang-undang yang berlaku</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2019-12</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri padang;AKUNTANSI FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_42274"><mets:rightsMD ID="rights_eprint_42274_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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