Analysis of the Calculation of Article 21 Income Tax on Permanent Employee Salaries to Determine Employee Tax Burden at the Primkoppolres Cooperative Kediri City

Article 21 Income Tax is a tax imposed on income in the form of salaries, wages, honorariums, allowances, and other payments under any name and in any form in connection with work, positions, services, and activities carried out by individuals. This study aims to determine the calculation of Article 21 Income Tax on employee salaries at the Primkoppolres Cooperative, Kediri City, as a basis for implementing appropriate tax planning. This study employs a descriptive quantitative approach using data obtained from employee salary records and related tax documentation. The data were analyzed by comparing the calculation of Article 21 Income Tax applied by the cooperative with the applicable tax regulations. The results indicate that the calculation of Article 21 Income Tax on employee salaries at the Primkoppolres Cooperative, Kediri City, has been carried out correctly and in accordance with the provisions of the applicable Tax Law. The findings also indicate that proper tax calculation and compliance can help minimize calculation errors, ensure accurate tax reporting, and support effective tax planning. Therefore, the cooperative is expected to maintain compliance with tax regulations and periodically evaluate its payroll tax calculation procedures