Akbar, Rahmat Syarif Fauzi (2018) Analisis perhitungan, pemotongan dan pelaporan pph 23 atas jasa pada pt sucofindo (persero) cabang utama surabaya. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This research was conducted at PT Sucofindo (Persero) main branch of Surabaya, which is a service company owned by the state. As a service provider company PT Sucofindo (Persero) main branch of Surabaya also use the service of other companies. As the company’s withholding PT Sucofindo (Persero) main branch of Surabaya perform calculations on the tax cuts. The purpose of this study was to determine how the calculations, deductions and income tax reporting 23 to the services and to determine whether the calculations, deductions and incoming tax reporting these 23 are in accordance with the taxation laws in Indonesia. From the result of this study are basically the company has followed the applicable tax laws in Indonesia, but still there is a mistake in calculating the amount of tax to be cut due to less accurate in the measurement. The overpayment will be returned and will be coreccted in the error correction. Keyword : Calculation, Withholding and Reporting, PPh 23
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 21 Jan 2019 06:49 |
| Last Modified: | 10 Jun 2019 02:57 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4096 |
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