TINJAUAN ATAS PROSEDUR PERHITUNGAN PEMOTONGAN PPH 21 DENGAN TARIF EFEKTIF RATA-RATA (TER) 2024 PADA PT BMS OLEH PT DELTA SOLUSI KONSULTAMA

Monicha Oktaviana, . (2024) TINJAUAN ATAS PROSEDUR PERHITUNGAN PEMOTONGAN PPH 21 DENGAN TARIF EFEKTIF RATA-RATA (TER) 2024 PADA PT BMS OLEH PT DELTA SOLUSI KONSULTAMA. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (181kB)
[img] Text
AWAL.pdf
Download (889kB)
[img] Text
BAB I.pdf
Restricted to Repository UPNVJ Only
Download (233kB)
[img] Text
BAB II.pdf
Restricted to Repository UPNVJ Only
Download (318kB)
[img] Text
BAB III .pdf
Restricted to Repository UPNVJ Only
Download (191kB)
[img] Text
BAB IV .pdf
Restricted to Repository staff only
Download (395kB)
[img] Text
BAB V .pdf
Download (177kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (204kB)
[img] Text
DAFTAR RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (176kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (2MB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (1MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (459kB)

Abstract

Tax is a levy obligation in the form of dues on income imposed on taxpayers to the state. Income tax article 21 is a tax contribution on income in connection with activities, services, positions received by individual or corporate taxpayers. Income deductions subject to PPh 21 have been stipulated in PP No. 58 of 2023. The main source of state revenue is tax collection which can be seen from the increase in the last two years in 2023 and 2024 by 4%. Currently, there is a policy change in the calculation of ITA 21 rates where previously using five layers of rates was changed to a monthly TER (Average Effective Rate). So the author takes the title of the procedure for calculating TER pph 21 aims to provide information on how the procedure for calculating income tax article 21 with the latest regulatory rates and provide an easier description of the calculation. This writing method uses descriptive qualitative where conducting research by collecting data from the results of interviews, describing the process of calculating Income Tax Article 21 with Average Effective Rates and conducting documentation, namely the results of collection and observation so as to obtain evidence of opinions from data collection.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No. Panggil : 2110102011] [Pembimbing : Praptiningsih] [Penguji 1 : Munasiron Miftah] [Penguji 2 : Akhmad Saebani]
Uncontrolled Keywords: Tax, Income Tax Article 21, Development of Tax Revenue
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: MONICHA OKTAVIANA
Date Deposited: 02 Oct 2024 01:22
Last Modified: 02 Oct 2024 01:22
URI: http://repository.upnvj.ac.id/id/eprint/31232

Actions (login required)

View Item View Item