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Analisis Pemenuhan Kewajiban Bendaharawan Sebagai Pemungut Pajak Penghasilan Pasal 22 Pada Bagian Kesekretariatan Sub Keuangan Dinas Perikanan Dan Kelautan Provinsi Riau
This study aims to determine the calculation procedure, cutting, and Reporting of Income Tax Article 22 and to determine the fulfillment of obligations Income Tax Article 22 In Part Secretariat Department of Fisheries and Marine Sub.Keuangan Riau Province.
The method of collecting the data used is by observation, interviews, and retrieval of primary data and secondary data at the Department of Fisheries and Marine Riau Province.
The study found that on some issues that went wrong in the calculation of income tax under Article 22 of Section Secretariat Department of Fisheries and Marine Sub.Keuangan Riau Province late deposit, Identity in the CNS must use the name of a partner, it is not referring to the Tax Legislation and Not SPT period from January to December.
Keywords : Income Tax Article 22, the Treasurer, subject and object PPH Article 22, Article 22 of Income Tax Rates Treasurer
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