CD Tugas Akhir

Tinjauan Pemenuhan Kewajiban Pajak Penghasilan Pasal 21 Pada Smpn 3 Pariangan Kecamatan Pariangan Kabupaten Tanah Datar Provinsi Sumatera Barat

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This study aims to determine compliance with section 21 of income tax liability (counting / cutting, depositing and reporting income tax Article 21), which is applied in Sekolah Menengah Pertama Negeri 3 Pariangan with the provisions of the tax laws. Research methods used in collecting data is to conduct a review libraries, interviews, primary data and secondary data on Sekolah Menengah Pertama Negeri 3 Pariangan.
The results found that there are some issues that went wrong in the income tax section 21, namely: tax calculation results between the writer and the data ampra salary differences that produce excess tax due, an error in the taxable income for the employee whose status is K / 2 are listed on the tax return period December 1721 on the form A2, the absence of sanctions for employees who do not have a TIN, employee error in the determination of taxable income, in addition to the Sekolah Menengah Pertama Negeri 3 Pariangan is not the SPT period of Article 21.
Keywords : Calculation, Cutting, Deposit, Income Tax Reporting Article 21 At Sekolah Menengah Pertama Negeri 3 Pariangan

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 04. 015 (0052)

Penerbit

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

Deskripsi Fisik

vi, 60 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 04. 015 (0052)

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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