Skripsi

EVALUASI PROSEDUR PEMOTONGAN DAN PELAPORAN PPH PASAL 23 ATAS JASA BENGKEL REKANAN PADA PT JASARAHARJA PUTERA CABANG PALEMBANG

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This final report is entitled "Evaluation of Income Tax Article 23 Withholding and Reporting Procedures for Partner Workshop Services at PT Jasa Raharja Putera, Palembang Branch." The purpose of this report is to determine and evaluate the implementation of Income Tax Article 23 withholding and reporting procedures for payments for partner workshop services at PT Jasa Raharja Putera, Palembang Branch. I During the internship, the collected data was analyzed to describe the withholding and reporting of Article 23 Income Tax applied by the company. The evaluation results will then show whether the withholding and reporting procedures for Article 23 Income Tax at PT Jasa Raharja Putera, Palembang Branch, have been implemented in accordance with applicable tax regulations. Tax deductions are made upon payment to partner workshops, and reporting is done through the timely submission of Article 23 Income Tax Returns. However, increased accuracy in managing tax documents is still needed to support orderly administration. Keywords: Evaluation, Procedure, Income Tax Article 23, Partner Workshop Services.

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Detail Information

Series Title

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Call Number

T2015212026

Publisher

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

Collation

xix, 96 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)

Pajak dan perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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