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pph

Bolehkah suatu perusahaan melakukan perhitungan pph 21 karyawan setahun sekali, kalau boleh dasar hukum nya apa?

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tidak boleh, harus setiap masa, karena penggajian juga dilakukan tiap masa/bulan bukan….
jika dilakukan setahun sekali..sanksinya berlipat2, diantaranya sanksi terlambat menyetorkan kewajiban PPh 21 dan kewajiban pelaporan SPT PPh 21 untuk tiap masanya.

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