CD Tugas Akhir

Analisis Pemenuhan Kewajiban Bendaharawan Sebagai Pemungut Pajak Penghasilan Pasal 22 Pada Biro Hukum, Organisasi, Dan Tatalaksana Kantor Gubernur Provinsi Riau

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This research aims to know obligation fulfillment of income tax article 22 treasurer that includes calculation, withholding, collection, deposit, and reporting of tax conducted by Law Firm, Organization, and Governor Office’s Managememt Riau Province.
Data collection method was done by observation, interview, and secondary data sampling, primary data sampling and data analysis can be done by descriptive method.
Research result shows that Law Firm Treasurer, Organization, and Governor Office’s Management had done Calculation and Withholding of Income Tax Article 22 that corresponding with applicable constitution, but there was still a lateness in deposit case conducted by Law Firm Treasurer, Organization, and Governor Office’s Management Riau Province that was on March, July, August, and November that was supposed to be deposited at payment time and will be subjected to administrative sanctions such as interest rate of 2% of payable tax if it was late to deposited. While in term of reporting, Law Firm Treasurer, Organization, and Governor Office’s Management Riau Province did not report the SPT (monthly notification letter) which was supposed to be reported no later than 14 days after time of tax ended. And if the taxpayer did not report monthly notfication letter then it will be subjected to adiministrative sanction such as fine Rp100.000/month.
Keywords : Income Tax Article 22, The Meaning of Treasurer’s Income Tax, Subject & Object of Income Tax Article 22, Treasurer’s Fare of Income Tax 22.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 04. 015 (0027)

Penerbit

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

Deskripsi Fisik

vii, 79 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 04. 015 (0027)

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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