Agustin, Ria (2019) Analisis Perhitungan Pajak Penghasilan Pasal 23 pada PT. Duta Karya Bersatu. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
This research was conducted at PT. Duta Karya Bersatu. PT. Duta Karya Bersatu is engaged in outsourcing such as cleaning services. Income received by PT. Duta Karya Bersatu for services that have been done will be subject to Article 23 Income Tax. The objective to be achieved in this study is to know the calculation of Article 23 of Income Tax and the effect of Article 23 of Income Tax on underpayment/overpayment. Data obtained using interviews, observation, and documentation. Based on this research produced several things including the calculation of Article 23 of the Income Tax imposed on PT. Duta Karya Bersatu is partly not by following Peraturan Menteri Keuangan No. 141 / PMK.03 / 2015 and Article 23 of the Income Tax imposed by PT. Duta Karya Bersatu affects underpayment/overpayment of income tax. Keywords: Income Tax Article 23, outsourcing services, PT. Duta Karya Bersatu
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | RIA AGUSTIN |
| Date Deposited: | 21 Oct 2019 08:48 |
| Last Modified: | 21 Oct 2019 08:48 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5102 |
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