CD Skripsi
Analisis Pemenuhan Kewajiban Bendaharawan Sebagai Pemungut Pajak Penghasilan Pasal 22 Bendaharawan Pada Badan Pelaksana Penyuluhan Pertanian, Perikanan Dan Kehutanan (Bp4k) Kabupaten Lima Puluh Kota Payakumbuh Sumatera Barat
This study aims to determine how the calculations, cutting, collecting, depositing
and reporting of income tax under Article 22 of Badan Pelaksana Penyuluhan
Pertanian, Perikanan dan Kehutanan (BP4K) Kabupaten Lima Puluh Kota
Payakumbuh Sumatera Barat.
Research methods used in collecting file is the observation, interviews, primary
file and secondary file on the Badan Pelaksana Penyuluhan Pertanian, Perikanan
dan Kehutanan (BP4K) Kabupaten Lima Puluh Kota Payakumbuh Sumatera
Barat.
The results found that the Badan Pelaksana Penyuluhan Pertanian, Perikanan dan
Kehutanan (BP4K) Kabupaten Lima Puluh Kota Payakumbuh Sumatera Barathas
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,wrong in name partners, and not 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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