Skripsi

MEKANISME PERHITUNGAN DAN PELAPORAN PPH 23 ATAS JASA PEMELIHARAAN SISTEM PADA DANA PENSIUN PUSRI (DAPENSRI) PALEMBANG

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The author does an internship at Dana Pensiun Pusri (DAPENSRI). Dana Pensiun Pusri (DAPENSRI) is an institution that manages pension funds for employees of PT Pupuk Sriwidjaja (PUSRI). The title of this final report is “Mechanism for the Calculation and Reporting of Income Tax Article 23 on System Maintenance Services at the Dana Pensiun Pusri in 2025”. Income Tax Article 23 is a type of tax imposed on income in the form of service compensation, one of which is system maintenance services, with a certain rate in accordance with applicable tax regulations. The author obtained data through interviews and documents obtained from employees and the website of the Dana Pensiun Pusri (DAPENSRI). Based on this writing, it can be concluded that the Dana Pension Pusri (DAPENSRI) has carried out the preparation of training budget planning in accordance with the applicable rates. Keyword : Calculation, Reporting

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Detail Information

Series Title

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Call Number

T1816162025

Publisher

Palembang : Prodi Diploma III Akuntansi Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 47 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Prodi Diploma III Akuntansi
Akuntansi Perpajakan--PPh 23

Specific Detail Info

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Statement of Responsibility

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