CD Skripsi
Tinjauan Pemenuhan Kewajiban Bendaharawan Sebagai Pemungut Pajak Penghasilan Pasal 22 Pada Badan Kepegawaian Daerah (Bkd) Kota Pekanbaru
The study aims to determine how the calculations, cutting, collecting, depositing and reporting of Income Tax Article 22 of the Treasurer at the Regional Employment Agency (BKD) Pekanbaru. The method of collecting the data used is by observation, interviews, secondary data collection at the Regional Employment Agency (BKD) Pekanbaru.
The results found that the Regional Employment Agency (BKD) Pekanbaru has computed and Income Tax Article 22 in accordance with applicable tax laws, but there are some errors, such as late payment of tax that has been collected from the counterparty, Error Name Partner, miscalculations, and not reporting period SPT Tax Article 22.
Keywords : Income Tax Article 22 treasurer, Calculation, Colletion, Storage, and Reporting SPT Masa Tax Article 22 treasurer.
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