Sholikhah, Riska, Surifah Dr., S.E., M.Sc. (2024) Pelaksanaan Kewajiban Perpajakan atas Pajak Penghasilan pada CV MBS. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This research aims to find out what the tax obligations of CV MBS will be in 2022. CV MBS is a company operating in the trade and services sector which has a turnover of under 4,800,000,000 (four billion eight hundred million). CV MBS carries out its tax obligations using the services of Cornel & Partners tax consultants who are obliged to provide tax services in accordance with applicable laws. The object of writing is all processes of implementing Income Tax obligations which are based on internship activities carried out at KKP Cornel & Partners. Based on research, the tax obligations carried out by CV MBS in 2022 are that Article 21 Income Tax for Expert Staff is deducted by IDR 25,000 and for permanent employees it is not deducted because the employee's salary does not exceed Non-Taxable Income (PTKP), Income Tax 23 for Royalties is deducted amounting to IDR 2,330,595, Income Tax Article 4 paragraph 2 on land/building rentals is deducted by IDR 2,275,470 and the results of calculating the tax payable by CV MBS for 2022 amount to IDR 76,513,410.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Tax Obligations, Income Tax, Income Tax Article 21, Income Tax Article 23, Income Tax Article 4 paragraph 2 |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 17 Feb 2024 02:47 |
| Last Modified: | 17 Feb 2024 02:47 |
| URI: | http://eprints.uty.ac.id/id/eprint/14932 |
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