Afifah, Mutiara Ainun, Fran Sayekti, Dra., M.B.A., Akt. (2024) Pelaksanaan Kewajiban Pajak Penghasilan (PPh) pada PT X (Studi Kasus pada Kantor Konsultan Pajak Drs. Lukas Mulyono). Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
PT X is a Corporate Taxpayer which operates in the retail clothing trade sector, especially batik clothing. This Final Assignment Report aims to evaluate how PT X's 2022 Income Tax (PPh) obligations are implemented, whether they are in accordance with applicable tax provisions and statutory regulations. The data and documents used by the author were obtained from the Tax Consultant Office (KKP) Drs. Lukas Mulyono. The obligations carried out by PT X in 2022 include: current year obligations that are paid by themselves, namely Income Tax Article 25, withholding Income Tax Article 23, end of year obligations, namely Income Tax Article 29, obligations to withhold, deposit and report PPh Article 21 for employees. The results of this final assignment report show that PT X in carrying out the tax obligation process has not complied with the provisions of Law Number 36 of 2008 concerning Income Tax, because there was an error/difference in calculating the Income Tax Due calculated by the company.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Income Tax (PPh), Tax Obligations |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 17 Feb 2024 02:18 |
| Last Modified: | 17 Feb 2024 02:18 |
| URI: | http://eprints.uty.ac.id/id/eprint/14929 |
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