Nugraheni, Riza (2017) Implementasi With Holding Tax System Pph 23 Jasa Bengkel Asuransi Kendaraan Bermotor (Studi Kasus di PT Jasaraharja Putera Kantor Cabang Surabaya). Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Withholding Tax System is one of applicable tax collection system in Indonesia. PT JasaraharjaPutera Surabaya Branch Office is one of the Taxpayers who run the system for workshop tax aspects related to insurance claims. This study used qualitative nature of case studies. This study also used with an explanatory approach in question. The data’s used are primary and secondary data. Data collection methods used were interviews, observation, and documentation. The result of this research is that the company has not yet implemented the withholding tax system for the Income Tax Article 23 properly in two aspects,tax the tax rate and the calculation for some workshops. While for the payment and reporting already follow the rules of taxation in force. The advice that can be given to the company is that branch offices should have holds tax courses for employees because they imposed taxes too high and too low for some partner workshops. Keyword: Qualitaive Research, Insurance, Wittholding Tax System, Income Tax Article 23, Vehicle Motor Service.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 09 Jan 2020 03:08 |
| Last Modified: | 09 Jan 2020 03:08 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5883 |
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