CD Tugas Akhir
Analisis Pemenuhan Kewajiban Bendaharawan Sebagai Pemungut Pajak Penghasilan Pasal 22 Pada Direktorat Lalulintas Polda Riau
This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 22 of Direktorat Lalu Lintas Polda Riau
Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Direktorat Lalu Lintas Polda Riau
The results found that the Direktorat Lalu Lintas Polda Riau has done the calculations and deductions of income Tax Article 22 in accordance with applicable tax laws, but there are some errors such as, late paying the tax that has been collected from the partners, and late reporting 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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