Skripsi

PROSEDUR PEMUNGUTAN PPH PASAL 22 ATAS PENGADAAN BARANG KANTOR DI PT.TASPEN (PERSERO) CABANG.PALEMBANG

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The title of this final report is “Procedure for Collecting Article 22 Income Tax on Office Supplies Procurement at PT Taspen (Persero) Palembang Branch.” This final report aims to understand the procedure for collecting Article 22 Income Tax on office supplies procurement at PT Taspen (Persero) Palembang Branch. The observation results show that the collection process has been carried out systematically, starting from transaction identification, tax calculation, collection at the time of payment to the vendor, to the submission of documents to the head office for deposit and reporting purposes. However, several obstacles were still found, namely vendors who do not have a Tax Identification Number (NPWP), discrepancies in the data within the documents, and delays in the submission of files by the vendors. Overall, the implementation of the collection of Article 22 Income Tax at PT Taspen (Persero) Palembang Branch has been carried out in accordance with the applicable tax regulations. Keywords: Article 22 Income Tax, Office Supply Procurement, Collection Procedure, PT Taspen (Persero).

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Detail Information

Series Title

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Call Number

T2009872026

Publisher

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

Collation

xviii, 93 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

343.040 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Diploma III Akuntansi
Hukum Pajak--Perpajakan

Specific Detail Info

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Statement of Responsibility

MI

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