Cahyani, Rima, Surifah, Dr., S.E., M.Si. (2021) Penerapan Perhitungan dan Pelaporan PPh Pasal 21 pada Badan Perencanaan Pembangunan Daerah Sleman. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
Income Tax Article 21 is a tax on income in the form of salaries, wages, honoraria, allowances and other payments in whatever name and form in connection with work or position, services and activities carried out by individuals who are subject to domestic tax as referred to in Law of the Republic of Indonesia Number 36 of 2008 concerning Income Tax. Taxes are one of the main sources of government revenue in implementing State development. This study aims to determine the application of the calculation and reporting of Income Tax Article 21 at the Regional Planning and Development Agency of Sleman Regency in accordance with the provisions of the Taxation Law Number 36 of 2008. The results of this study indicate that tax calculations are in accordance with the provisions of the Taxation Law.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Income Tax Article 21, Tax Calculation, Withholding Tax |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 24 Mar 2021 02:04 |
| Last Modified: | 24 Mar 2021 02:04 |
| URI: | http://eprints.uty.ac.id/id/eprint/7008 |
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