Syafira Chairani, . (2024) TINJAUAN PERHITUNGAN DAN PENYETORAN PAJAK PENGHASILAN (PPh) PASAL 23 ATAS JASA KATERING DI BADAN PERENCANAAN PEMBANGUNAN DAN PENELITIAN PENGEMBANGAN DAERAH (BAPPEDA) KOTA DEPOK. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Revenue from the tax sector is the largest source of state revenue used to organize government spending and national development. One type of tax collected by the government is Income Tax (PPh), which is a tax imposed on individuals or entities on the income they receive. Income Tax Article 23 (PPh 23) is one form of Income Tax that deducts payments for services other than Income Tax Article 21 (PPh 21). The purpose of writing this Final Project Report is to find out the calculation and procedures in the process of depositing Income Tax 23 on catering services for meeting meals conducted at BAPPEDA Depok City. In writing this final project report, the author uses a qualitative method by directly interviewing the Assistant Expenditure Treasurer of BAPPEDA of Depok City and analyzing the documented data. The results of this discussion are that the Depok City BAPPEDA has carried out PPh 23 deductions in accordance with applicable laws, starting from calculating PPh 23 and then making payments through DJP Online which can be done in two ways, namely bank transfers and cash, making it easier for taxpayers to pay taxes.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No.Panggil: 2110102007 {Pembimbing: Akhmad Saebani] {Penguji 1: Munasiron Miftah] [Penguji 2: Praptiningsih] |
| Uncontrolled Keywords: | Income Tax Article 23, Income Tax, Calculation, Collection |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | SYAFIRA CHAIRANI |
| Date Deposited: | 02 Oct 2024 02:18 |
| Last Modified: | 02 Oct 2024 02:18 |
| URI: | http://repository.upnvj.ac.id/id/eprint/31048 |
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