PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PERBAIKAN PERALATAN …

The procedure for withholding Income Tax (Article 23) on office equipment repair services at the Department of Industry of South Sumatra Province is the focus of the author's observation during the internship program. The discussion includes the identification of taxable objects, the application of a 2% rate on gross amounts, the withholding process carried out by the treasurer, as well as the …

PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS TRANSAKSI JASA INSTALASI …

PT PLN (Persero) UP3 Palembang routinely conducts electrical equipment installation service transactions with third parties that result in obligations for withholding Income Tax (PPh) Article 23. The problem faced is the potential inaccuracy in tax administration that may lead to administrative sanctions and affect corporate accountability. The internship was carried out in the Finance/Tax Divi…

PENGARUH CAPITAL INTENSITY, STRUKTURAL MODAL, PROFITABILITAS, DAN BEBAN OPERA…

This study aims to examine the effect of Capital Intensity, Capital Structure, Profitability, Operating Expenses on Corporate income Tax. The object of this study is healthcare sector companies listed on the Indonesia Stock Exchange during 2020-2024. By using the purposive sampling method, the sample of this study consists of 11 companies with a total of 55 observations. The independent variabl…

PERSPEKTIF WAJIB PAJAK BADAN TERHADAP PENERAPAN CORE TAX ADMINISTRATION SYSTE…

This study examines corporate taxpayers’ perspectives on the implementation of the Core Tax Administration System (CTAS). CTAS is a tax administration reform initiated by the Directorate General of Taxes to improve efficiency, transparency, and tax compliance through an integrated digital system. This research employs a descriptive quantitative approach using questionnaire data collected from…

PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, SANKSI PAJAK DAN KESADARAN…

This study aims to examine the influence of Tax Socialization, Tax Service, Tax Sanctions, and Taxpayer Awareness on Individual Taxpayer Compliance Who Have Freelance Work in Lubuklinggau City. The object of this study is individual taxpayers who have freelance work and report their taxes at the Lubuklinggau Pratama Tax Office. By using the total sampling method, the sample consisted of 98 resp…

PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PEMELIHARAAN AC PADA…

Pajak Penghasilan Pasal 23 (PPh 23) merupakan salah satu jenis pajak yang dikenakan atas penghasilan berupa jasa yang diterima oleh Wajib Pajak dalam negeri dan bentuk usaha tetap (BUT). Jasa pemeliharaan AC termasuk dalam kategori jasa lainnya yang dikenakan PPh Pasal 23 dengan tarif tertentu. Laporan ini bertujuan untuk mengetahui dan memahami prosedur pemotongan pajak yang dilakukan oleh per…

PPh: PEMOTONGAN PEMUNGUTAN

Edition

-

ISBN/ISSN

979-769-058-x

Collation

xii, 380 hlm.: 23 cm

Series Title

-

Call Number

336.24 Set p

PAJAK PENGHASILAN, Edisi Pertama

Edition

1

ISBN/ISSN

979-503-441-3

Collation

VIII, 219 hlm. : ilus. ; 24 cm

Series Title

-

Call Number

336.24 Mun p

Cara Mudah Menghitung PPh BADAN dengan Undang- undang Pajak

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PAJAK dan Strategi Bisnis; Suatu Tinjauan tentang Kepastian Hukum dan Penerap…

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Buku Praktik Pemotongan dan Pemungutan PPh (PPh pasal 21, 22, 23, 24, 26, 4 a…

Edition

-

ISBN/ISSN

978-979-450-714-8

Collation

x, 152 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

336.242 Set b

PPH & PPN mengenal dan memahami konsep PPh serta PPN, ditinjau dari aspek per…

Edition

-

ISBN/ISSN

978-602-375-626-1

Collation

vi, 230 hlm. : ilus. ; 25 cm

Series Title

-

Call Number

336.295 98 Her p

IMPLEMENTASI TAX PLANNING PAJAK PENGHASILAN PADA PT CINDYTAMA PUTRINDO

Edition

-

ISBN/ISSN

-

Collation

xiv, 85 hlm.: Ilus., tab.; 29 cm

Series Title

-

Call Number

T26859

PAJAK PENGHASILAN Jilid III

Edition

1

ISBN/ISSN

978-979-756-860-3

Collation

xix, 95 hlm. : ilus. ; 26 cm

Series Title

-

Call Number

336.24 Yam p

PAJAK PENGHASILAN POTONGAN DAN PUNGUTAN : Pasal 21, 22, 23, 26 UNDANG-UNDANG …

Edition

-

ISBN/ISSN

979-732-998-4

Collation

xii, 156 hlm.; ilus. ; 23 cm.

Series Title

-

Call Number

336.24 Mar p

PAJAK dan Strategi Bisnis: Suatu Tinjauan tentang Kepastian Hukum dan Penerap…

Edition

-

ISBN/ISSN

979-805-760-3

Collation

x, 434 hlm. : ilus. ; 24 cm

Series Title

-

Call Number

336.241 Jud p

ANALISIS INSENTIF DAN HUBUNGANNYA DENGAN KEBERHASILAN KARYAWAN DALAM PENGUMPU…

Edition

-

ISBN/ISSN

-

Collation

xi, 87 hlm.; tab.; 29 cm.

Series Title

-

Call Number

T436972007

PAJAK PENGHASILAN PASAL 21

Edition

-

ISBN/ISSN

978-979-18934-5-9

Collation

VI, 172 hlm.; tab.; 23 cm.

Series Title

-

Call Number

336.24 Wal p

PEMOTONGAN/PEMUNGUTAN PAJAK PENGHASILAN

Edition

-

ISBN/ISSN

978-979-189347-3

Collation

x, 341 hlm.; tab.; 23 cm.

Series Title

-

Call Number

336.24 Wal p

ANALISIS ATAS KEPATUHAN PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN PAJAK PENGHAS…

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PELAPORAN ZAKAT PENGURANG PAJAK PENGHASILAN

Edition

1

ISBN/ISSN

979-769-048-2

Collation

xii, 338 hlm.; ill.; 21 cm.

Series Title

-

Call Number

336.24 Pel p

DAMPAK USULAN PERUBAHAN TARIF PAJAK PENGHASILAN ( PPh) ORANG PRIBADI DARI TAR…

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FAKTOR-FAKTOR YANG MENDASARI DILAKSANAKANNYA PEMERIKSAAN PAJAK PENGHASILAN BA…

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PROSEDUR PERHITUNGAN DAN PELAPORAN PPh 21 ATAS PENSIUNAN PT.PUSRI YANG MENERI…

Pajak penghasilan 21 merupakan salah satu dari jenis pajak penghasilan. Pajak penghasilan 21 merupakan pajak yang mengatur tentang pembayaran pajak dalam tahun berjalan berupa gaji, upah, honor, tunjangan, dan pembayaran lainnya. Di dalam laporan ini penulis menitikberatkan pada tata cara perhitungan dan pelaporan Pajak Penghasilan 21 yang dipungut oleh bendaharawan pemerintah kepada karyawan p…

MANAJEMEN RISIKO TEKNOLOGI INFORMASI MENGGUNAKAN ISO 31000 BERBASIS KERANGKA …

This research aimed to discover the tax planning implementation carried out at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch Palembang during the covid-19 pandemic in 2021 and 2022. This research method is descriptive comparative. Based on the result of the research, it states at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch after the tax planning implementation …

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SOSIALISASI PERPAJAKAN TERHADAP …

This study aims to analyze the effect of information technology utilization and tax socialization on individual taxpayer compliance in a manpower service company at PT Baturaja Daya Insani. This research employs a quantitative approach using primary data collected through surveys. The data were gathered via questionnaires distributed to 127 employees from a total population of 131 employees. Th…

PENGARUH PENDAPATAN PER KAPITA DAN JUMLAH WAJIB PAJAK EFEKTIF TERHADAP PAJAK …

Di Indonesia, Pajak Penghasilan (PPh) menempati posisi yang penting sebagai kontributor terbesar pada realisasi penerimaan pajak Indonesia dari tahun ke tahun. Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan per kapita dan jumlah wajib pajak efektif terhadap penerimaan pajak penghasilan di Indonesia. Penelitian ini menggunakan data sekunder pada data time series dengan kurun wak…

PUBLIC PRIVATE PARTNERSHIP DALAM PENERAPAN E-TAX DI BADAN PENGELOLAAN PAJAK D…

This study aims to determine the in effectiveness of Public Private Partnership in Implementating E-Tax at the Regional Tax Management Agency Palembang City. The design used is qualitative. With a desciptive research approach. Research is located in the city of Palembang. With research subject namely Regional Tax Management Agency Palembang City, Bank Sumsel Babel, and PT. Pinisi Elektra. Data …

TAX REVIEW ATAS PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI PADA PT KARYA I…

This study aims to determine whether the application of corporate income tax and value added tax is in accordanve with applicable laws and regulations. The data used in this study are company financial reports and documents related to income tax and corporate valie added tax. The result of the study show that the company has carries out its corporate tax obligation, but there are still some del…

ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) KONTRIBUSINYA T…

ABSTRACT ANALYSIS OF THE EFFECTIVENESS OF RECEIPT OF LAND AND BUILDING TAX (UN) CONTRIBUTION TO LOCAL TAXES AND THEIR EFFECT ON ECONOMIC GROWTH (Study of Cities in South Sumatra) By: Tahada; didik Susetyo; Siti Rohima This study aims to determine the effectiveness of land and building tax revenue (PBB) its contribution to local taxes and to economic growth (study in Cities in South Sumatra). Th…