Larasati, Panca (2020) Penerapan Pemotongan, Penyetoran, dan Pelaporan SPT Masa PPh Pasal 23 Pada Perusahaan PT. Manunggal Indowood Investindo Probolinggo. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
Article 23 incomw tax is income tax whithheld from income received or obtained by domestic tax payers and permanent establishments originatingfrom capital, service delivery, or organizing activities other than those with income tax article 21, which are paid or owed by government agencies or domestic tax subject. The organizer of the activity, permanent estabilishment or representative of other foreign companies. The purpose of this studywas to determine the application of cutting, Depositing and Reporting of income Tax Return Article 23 for EMKL services performed by PT MII. Data obtained by interview and documentation methods. Based on the result of data analysis, it was concluded that for the application of deduction, deposits and reporting of the Income Tax Article 23 tax return for EMKL services have not fully complied with taxnlegistaltion. Keyword : Application of withholding, depositing and reporting Article 23 of Income Tax Return on EMKL services
| 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: | PANCA LARASATI |
| Date Deposited: | 25 Jan 2021 22:26 |
| Last Modified: | 25 Jan 2021 22:26 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7437 |
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