Riska Fajriyanti, . (2021) TINJAUAN PELAKSANAAN PERHITUNGAN, PEMOTONGAN, DAN PELAPORAN PPH PASAL 21 PADA PT INDOPELITA AIRCRAFT SERVICES. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Among the many taxes in Indonesia, income tax is the most significant contribution to Indonesia. Article 21 income tax is a tax imposed on individual taxpayers whose income comes from within the country or abroad for work, services, or activities. Employees as individuals who work in accordance with the worker agreement given by the employer to get wages based on the period in accordance with the predetermined position will be subject to income tax article 21. The purpose of writing a Final Project Report is to find out the calculations through the smart smart system, the deductions made by printing the billing code and then paying it to the state treasury, and reporting on the online djp website which has been carried out by PT Indopelita Aircraft Services. As a service company for aircraft and turbine maintenance and maintenance, PT Indopelita Aircraft Services has quite a number of employees, thus PT Indopelita Aircraft Services must carry out the obligation to calculate, deduct and report the salaries of its employees. PT Indopelita Aircraft Services has calculated, withheld and reported income tax article 21 in accordance with the applicable tax laws.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 1810102002] [Ketua Penguji: Akhmad Saebani] [Penguji I: Dewi Darmastuti] [Penguji II (Pembimbing); Praptiningsih] |
| Uncontrolled Keywords: | Implementation, calculation, withholding, reporting, Income Tax Article 21 |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | Riska Fajriyanti |
| Date Deposited: | 26 Oct 2021 02:35 |
| Last Modified: | 26 Oct 2021 02:35 |
| URI: | http://repository.upnvj.ac.id/id/eprint/11298 |
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