Analisa Metode Gross-UP dalam perhitungan dan pelaporan PPh Pasal 21 sebagai pemenuhan kewajiban perpajakan pada PT. Yamazen Indonesia

Nirmalasari, (2010) Analisa Metode Gross-UP dalam perhitungan dan pelaporan PPh Pasal 21 sebagai pemenuhan kewajiban perpajakan pada PT. Yamazen Indonesia. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT Company is good and healthy is a company in the tax reporting is always present the data as it is. Often times we know the double bookkeeping term that means the data presented financial reports for internal purposes served by the company for the benefit of different tax services office In connection with the calculation and tax reporting are still many companies that are not fully and what the reported tax liabilities. This condition is only making matters such as safe and comfortable but the future will be a time bomb that could explode at any moment, why not? Because when the tax officer comes associated with the inspection report is the taxation of a company will ultimately discovery of a deficiency tax payments plus administrative fines and interest. If the initial corporate tax reporting correctly and obediently like this then it will not happen. Associated with the current reform term also applies to the taxation system in Indonesia, particularly the writers know and experience on the Tax Office of Foreign Investment has a lot happening very sharp changes in the terms of service, quality and good cooperation with the taxpayer. PT. Yamazen Indonesia is one good example as tax payers because it's always reported and presented with actual data. Hopefully the future will increasingly look good results wajip cooperation between the tax and the tax associated with the source of State revenue from taxes.

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