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Analisis Pemenuhan Kewajiban Bendaharawan Sebagai Pemungut Pajak Penghasilan Pasal 22 Pada Dinas Tata Ruang Dan Bangunan Kota Pekanbaru

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This study aims to determine the implementation of the calculation, payment and reporting of income tax article 22 by the Bureau of Public Treasurers of the Office of the Dinas Tata Ruang dan Bangunan Kota Pekanbaru in accordance with the tax regulations in force. Where the research was on General Affairs Office of the Dinas Tata Ruang dan Bangunan Kota Pekanbaru street General Sudirman Pekanbaru. Method of data collection was done by observation and interviews, the data source is the primary data, secondary data and conducted data analysis with descriptive and narrative.
The results found that the Bureau of Public Treasurers of the Office of the Governor of Riau Province in carrying out any duties as tax collector, treasurer of article 22, among other errors in charging the Tax Payment (SSP) does not provide a cross in the tax period, delayed the payment of income tax under Article 22, The SPT was not reported.
Keywords : Income Tax Article 22 Treasurer, Calculation, Collection, Deposit and Reporting Period SPT Treasurer and Tax Article 22

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 04. 015 (0049)

Penerbit

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

Deskripsi Fisik

vii, 52 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 04. 015 (0049)

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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