SISTEM PAKAR PERHITUNGAN PAJAK PENGHASILAN BERBASIS ANDROID

Abstract

Taxes are one of the most important state revenues in the construction of infrastructure and the development of state registration. The tax is coercive and the tax that applies to employees is PPh 21 tax in which the income of an employee is deducted by a company authorized by the government to deduct the income received by the employee. But for the calculation of income tax there are two differences, namely those who have a NPWP and those who do not have a NPWP, who do not have a NPWP will be subject to a penalty of 120% which is regulated in tax law No. 36 of 2008, Article 21 paragraph (5a) of income tax received. with the development of increasingly sophisticated technology simulations become the key in calculating income tax can help employees to find out how much tax must be paid to the State and information on how to calculate taxes that do and do not have in accordance with applicable regulations. This simulation is designed to be an Android-based income tax calculation simulation application using the forward chaining method to help employees find out the amount of tax in the simulation of income tax calculation.