Skripsi

PROSEDUR PEMUNGUTAN DAN PELAPORAN PPh PASAL 22 ATAS PENGADAAN BARANG PADA DINAS PERINDUSTRIAN PROVINSI SUMATERA SELATAN

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This final report discusses the procedures for collecting and reporting Income Tax (PPh) Article 22 on the procurement of goods at the Department of Industry of South Sumatra Province. Income Tax Article 22 is a tax collected by the government treasurer on procurement transactions in accordance with applicable tax regulations.The purpose of this report is to determine the procedures for collecting and reporting Income Tax Article 22 at the institution. The collection is carried out by the expenditure treasurer through tax calculation on procurement transactions and then deposited to the state treasury using the e-Billing system. Furthermore, the reporting is conducted through the e-Bupot Unification system for generating withholding slips and submitting periodic tax returns electronically. Based on the results, the procedures for collecting and reporting Income Tax Article 22 have been implemented in accordance with applicable tax regulations. Keywords: Income Tax Article 22, tax collection, tax reporting, goods procurement

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Detail Information

Series Title

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Call Number

T2009692026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xx, 101 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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