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Tinjauan Pemenuhan Kewajiban Pajak Penghasilan (Pph) Pasal 22 Bendaharawan Sebagai Pemungut Pajak Penghasilan 22 Pada Dinas Pekerjaan Umum Kabupaten Pelalawan

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This study aims to determine the fulfillment of obligations Income Tax Article 22 Treasurers which include calculation, withholding, collection, remittance and tax reporting are conducted by the Department of Public Works kab. Palalawan. The results showed that the Department of Public Works Kab.pelalawan have done Calculation and Deduction of Income Tax Article 22 sebahagian data has corresponded to legislation in force, but in case there are delays deposit made by the Treasurer Department of public works Kab.pelalawan is on February, April, May, September, December should have been deposited at the time of payment and in case of late will be penalized Administration deposited in the form of interest of 2% of the tax owed. Whereas in the case of reporting Treasurers Department of Public Works Kab.Pelalawan not report the SPT His time should be reported no later than 14 days after the tax period ends. And if the taxpayer does not report or SPT His time then penalized Administration in the form of a fine of Rp 100,000 / month.
Keywords: Income Tax Article 22 Treasurer, calculation, collection, remittance, and reporting income tax return period article 22 Treasurer.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 04. 015 (0013)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Perpajakan., 2015

Deskripsi Fisik

viii, 69 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 04. 015 (0013)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PERPAJAKAN

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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