MEKANISME PEMOTONGAN DAN PELAPORAN PPH PASAL 23 PADA PT MNC MULTIMEDIA NETWORKS

Nurul Khaeriah, . (2024) MEKANISME PEMOTONGAN DAN PELAPORAN PPH PASAL 23 PADA PT MNC MULTIMEDIA NETWORKS. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The purpose of this final project is to find out how the process of calculating, deducting, depositing, and reporting income Tax Under Article 23 at PT MNC Multimedia Networks. Taxes are one of the sources of state revenue; therefore, taxes are important for every country. The more people pay taxes, the more facilities and infrastructure are built in each country. One of the state tax revenues obtained is from income tax, or PPh article 23. PT MNC Multimedia Networks is obliged to withhold as well as report to the taxpayer. The writing method used is the descriptive analysis method. Income tax article 23 withholding is subject to a rate of 2% for the type of service and rental tax object. Depositing and reporting are done on time, namely depositing before the 10th and reporting before the 20th after the tax period. Based on the results of writing this final project, it is known that the implementation of withholding, calculation, deposit, and reporting of income tax article 23 at PT MNC Multimedia Networks is in accordance with applicable laws and regulations in indonesia.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No.Panggil: 2110102003] [Pembimbing: Munasiron Miftah] [Penguji 1: Akhmad Saebani] [Penguji 2; Dewi Darmastuti]
Uncontrolled Keywords: Tax, Income Tax Article 23, Mechanism
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: NURUL KHAERIAH
Date Deposited: 01 Oct 2024 08:13
Last Modified: 01 Oct 2024 08:13
URI: http://repository.upnvj.ac.id/id/eprint/31060

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