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Analisis Pemenuhan Kewajiban Pajak Penghasilan Pasal 23 Pada Kantor Dinas Tenaga Kerja, Transmigrasi Dan Kependudukan Provinsi Riau

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This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 23 of Dinas Tenaga Kerja, Transmigrasi dan Kependudukan Provinsi Riau.
Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Dinas Tenaga Kerja, Transmigrasi dan Kependudukan Provinsi Riau.
The results found that Dinas Tenaga Kerja, Transmigrasi dan Kependudukan Provinsi Riau has done the calculations and deductions of income Tax Article 23 in accordance with applicable tax laws, but there are some wrong such as, late paying the tax that has been collected from the partners, and not reporting period SPT Masa tax article 23.
Keywords : Calculation, Colletion, Storage, and Reporting SPT Masa Tax Article 23.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 04. 015 (0025)

Penerbit

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

Deskripsi Fisik

viii, 41 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 04. 015 (0025)

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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