CD Tugas Akhir
Analisis Pemenuhan Kewajiban Pajak Penghasilan Pasal 21 Pada Dinas Kelautan Dan Perikanan Kabupaten Bintan
The aims of this research is to know counting procedure, collecting, depositing and reporting of article 21 about income tax and to determine the fulfillment of obligations from treasurer as colector of income tax in article 21 on Dinas Kelautan dan Perikanan Kabupaten Bintan.
Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Dinas Kelautan dan Perikanan Kabupaten Bintan.
The results found that the Dinas Kelautan dan Perikanan Kabupaten Bintan has done the calculations and deductions of income Tax Article 21 in accordance with applicable tax laws, but there are some errors such as fix an error in calculation non-taxable income and pension contribution.
Keyword : counting, collecting, and remittance of article 21 about income tax on Dinas Kelautan dan Perikanan Kabupaten Bintan
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