CD Tugas Akhir
Tinjauan Pemenuhan Kewajiban Pajak Penghasilan Wajib Pajak Badan Pada PT. Semangat Hasrat Jaya Pekanbaru
This study aims to determine the Withholding tax system in Indonesia adheres to the Self Assessment System is a system of taxation which authorizes taxpayers to determine for themselves the magnitude of the tax due
Implementation of real autonomy and responsibility according to the Law No. 32 Year 2004 on Regional Government and Law No.. 33 of 2004 on Fiscal Balance between the Central Government and Local Government means that the implementation of local government
Based on the above it can be concluded that the definition in Article 1 (1) of Law No. 16 Year 2009 on General Provisions and Tax Procedures explained that understanding taxes is: mandatory contribution to the state that are owed by private persons / entities that are enforceable under the Act, with not rewarded directly and used for state purposes for the greatest prosperity of the people.
Keywords: Tax, Self Assessment System, the principle of decentralization, Contribution
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