CD Tugas Akhir
Analisis Pemenuhan Kewajiban Pajak Penghasilan Pasal 22 Bendaharawan Pada Smk Kehutanan Negeri Pekanbaru
This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 22 of SMK Kehutanan Negeri Pekanbaru.
Research methods used in collecting file is the observation, interviews, primary file and secondary file on the SMK Kehutanan Negeri Pekanbaru.
The results found that the SMK Kehutanan Negeri Pekanbaru has done the calculations and deductions of income Tax Article 22 in accordance with applicable tax laws, but there are some wrong such as, miscalculations in some transactions, late paying the tax that has been collected from the partners, and not reported 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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