CD Tugas Akhir
Tinjauan Pemenuhan Kewajiban Pajak Penghasilan Pasal 23 Pada PT. Intermas Utama Pekanbaru
The research aims to determine the calculation of income tax article 23, article 23 of Income Tax depositing at PT. Main Intermas Pekanbaru. Research methods used in collecting data is the observation, collection of primary data, secondary data, and interviews on PT. Main Intermas Pekanbaru.
The results found that PT. Main Intermas Pekanbaru has done the calculation and collection procedures article 23 correctly, and for depositing and reporting of income tax article 23 is appropriate time in accordance with applicable tax rules.
Keywords: Income Tax Article 23, Subject and Object Tax Article 23, Article 23 Withholding Income Tax, Income Tax Rates Article 23.
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