Aprialita, Elma Ayu, Briyan Efflin Syahputra, S.E., M.Ak. (2021) Prosedur Penggunaan E-Billing Terhadap PPh Pasal 4 Ayat 2 Dan Pelaporan SPT Tahunan Menggunakan E-Form Pada KSP CU Dharma Bhakti. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
In order to provide services and convenience to taxpayers, the Directorate General of Taxation has modernized tax administration such as the payment process and tax return reporting which can be done online. However, in its implementation there are still taxpayers who have difficulty following the modernization of the tax administration. The application of the e-Billing and e-Form systems can run effectively if in its application there is continuous socialization to make it easier for taxpayers to use it. This report aims to find out the procedure for using e-Billing for Income Tax Article 4 Paragraph 2 and Reporting the 1771 Corporate Income Tax Annual Tax Return using e-Form at the Dharma Bakti Credit Union Savings and Loan Office. The method used is interviews and observations at the place where the author carries out practical field work activities. The results of this study indicate that, the implementation of e-Billing and e-Form at KSP CU Dharma Bakti has been done well and shows consistency by requiring the use of a sustainable online system.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | e-Billing, e-Form, Final Income Tax Article 2 paragraph 4, corporate Annual Tax Return |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 24 Mar 2021 01:58 |
| Last Modified: | 24 Mar 2021 01:58 |
| URI: | http://eprints.uty.ac.id/id/eprint/6984 |
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