CD Tugas Akhir
Analisis Pemenuhan Kewajiban Pajak Penghasilan (Pph) Pasal 22 Bendaharawan Pada Kantor Camat Limapuluh Pekanbaru
This study aims to determine the fulfillment of obligations Income Tax Article 22 Treasurers which include calculation, withholding, collection, remittance and tax reporting are performed by Head Office Fifty Pekanbaru The method of data collection is observation, interview, and secondary data, primary data collection and data analysis can be done with descriptive method. The results showed that the Treasurer Head Office Fifty Pekanbaru has done a calculation and withholding Income Tax Article 22 partially data has corresponded to legislation in force, but in the case of deposit is still no delay made by the Treasurer Head Office Fifty Pekanbaru is july, august, October, November, December that should be deposited at the time of payment and in case of late will be penalized Administration deposited in the form of interest of 2% of the tax owed. Whereas in the case of reporting Treasurer Fifty Pekanbaru District Office did not report the SPT His time should be reported no later than 14 days after the tax period ends. And if the taxpayer does not report or SPT His time then penalized Administration in the form of a fine of Rp100,000/month. Keywords: Income Tax Article 22, Income Taxes Definition Treasurer, Subject and Object of Income Tax Article 22 Income Tax Rate 22 Treasurer.
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