CD Tugas Akhir
Analisis Pemenuhan Kewajiban Pajak Penghasilan (Pph) Pasal 22 Bendaharawan Pada Sekwan Dprd Provinsi Riau
This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 22 of Sekwan DPRD Prov. Riau.
Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Sekwan DPRD Prov. Riau.
The results found that the Sekwan DPRD Prov. Riau has done the calculations and deductions of income Tax Article 22 in accordance with applicable tax laws, but there are some errors such as, late paying the tax that has been collected from the partners,wrong in name partners, and not reporting period SPT Masa tax article 22.
Keywords : Income Tax Article 22 treasurer, Calculation, Colletion, Storage, and Reporting SPT Masa Tax Article 22 treasurer.
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