ARYANTI, DEWI (2013) ANALISIS PELAKSANAAN PENGHITUNGAN, PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA PT. ASNO HORIE INDONESIA TAHUN 2012. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
As an Indonesian citizen a good company should implement tax obligations in accordance with the provisions of Law - Tax Law. Tax laws are dynamic. Therefore, companies must keep abreast of these changes. The method used in the study is the literature by reading and studying books related to thesis writing. In addition, the authors did Job Training and direct interviews with the management company to get the data and information that will be used in the study. Based on the results of the Job Training is done, it is known that the company withhold income tax under Article 23 in accordance with applicable tax laws. This led to the Income Tax Article 23 payable which may be deposited on time. In this thesis, will be discussed about the implementation of the income tax cuts in particular Article 23 for services and rent at PT. Horie Asno Indonesia. After the evaluation process, and it found some problems, the authors advise companies to withhold tax in accordance with tax regulations and objects check Income Tax Article 23 to be paid
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 13 071 |
| Call Number: | SE/32/13/071 |
| NIM/NIDN Creators: | 43210110196 |
| Uncontrolled Keywords: | Analisis Pelaksanaan Penghitungan, Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 2 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 24 Mar 2013 11:01 |
| Last Modified: | 20 Sep 2025 03:16 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/15863 |
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