MEKANISME PEMBAYARAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA MELALUI DJP ONLINE

Rizka Nur Hamidah, . (2024) MEKANISME PEMBAYARAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA MELALUI DJP ONLINE. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Awal.pdf

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Daftar Pustaka.pdf

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Abstract

Taxes are levied based on the provisions of the Constitution and its implementing regulations without reciprocal services from the state. One type of income tax levied is Income Tax Article 23. The Income Tax Article 23 collection system uses a withholding system in which the calculation of the amount of tax owed by the taxpayer is carried out by a third party. Payment and Reporting of Income Tax Article 23 by Law No. 36 of 2008 related to Income Tax where the taxpayer has carried out its obligation to pay Income Tax Article 23, which is by the object deducted, namely services. The rate imposed by Article 23 Income Tax on services is 2%, deducted from gross income. The purpose of writing this final project report is to find out the mechanism of payment and reporting of income tax article 23 on services through DJP Online. The method used in writing this report is a descriptive analysis method, where this research is carried out by conducting interviews and collecting all information data related to tax payments and reporting made by taxpayers by tax regulations.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No. Panggil: 2110102023] [Pembimbing: Rahmasari Fahria] [Penguji 1: Suparna Wijaya] [Penguji 2: Husnah Nur Laela Ermaya]
Uncontrolled Keywords: Income Tax Article 23, Payment, Reporting, Taxpayer, DJP Online
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: RIZKA NUR HAMIDAH
Date Deposited: 02 Oct 2024 03:26
Last Modified: 02 Oct 2024 03:26
URI: http://repository.upnvj.ac.id/id/eprint/30985

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