Analisis Perhitungan Pajak Penghasilan Pasal 23 pada PT. Duta Karya Bersatu

Agustin, Ria (2019) Analisis Perhitungan Pajak Penghasilan Pasal 23 pada PT. Duta Karya Bersatu. Diploma thesis, STIE Perbanas Surabaya.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (1MB) | Preview
[img]
Preview
Text
COVER.pdf

Download (2MB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (308kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (270kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (201kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (550kB)
[img]
Preview
Text
BAB V.pdf

Download (203kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (7MB)

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 > 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

Actions (login required)

View Item View Item