Maynia, Hanifah Rizqi (2022) Analisis Perhitungan Pajak Penghasilan Pasal 23 pada PT. Pelayaran Nasional Indonesia (Persero) Cabang Surabaya Tahun 2021. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This research was conducted at PT. Indonesian National Shipping (Persero) Surabaya Branch. PT. Pelayaran Nasional Indonesia (Persero) Surabaya Branch is engaged in shipping. The expenses used by PT. Pelayaran Nasional Indonesia (Persero) Surabaya Branch for services that have been used will be subject to Income Tax Article 23. The purpose of this study is to find out how the calculation and tax obligations of Article 23 Income Tax PT. Pelayaran Nasional Indonesia (Persero) Surabaya Branch in 2021 in terms of the suitability of Law No. 36 of 2008. The data analysis technique used is descriptive qualitative analysis. The method for collecting data is by conducting direct research, which includes open interviews, direct observation, and written documentation. The results of this study indicate that PT. National Shipping Indonesia performs the calculation of income tax article 23 which is categorized as poor and has carried out tax obligations in accordance with the applicable Law No. 36 of 2008. Keywords : Calculation, Obligations, Income Tax Article 23
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | HANIFAH RIZQI MAYNIA |
| Date Deposited: | 06 Oct 2022 02:20 |
| Last Modified: | 06 Oct 2022 02:20 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9658 |
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