CD Tugas Akhir
Tinjauan Pemenuhan Kewajiban Pajak Penghasilan Pasal 21 Pada Pt. Sentosatama Indah Abadi - Dumai
This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 21 of PT. Sentosatama Indah Abadi – Dumai.
Research methods used in collecting file is the observation, interviews, primary file and secondary file on the PT. Sentosatama Indah Abadi – Dumai.
The results found that the PT. Sentosatama Indah Abadi - Dumai has done the calculations and deductions of income Tax Article 21 in accordance with applicable tax laws, but there are some errors such as, cost positions taxation not in accordance with the provisions so that there is excess to pay taxes, and late reporting period SPT Masa tax article 21.
Keywords : Income Tax Article 21, Calculation, Colletion, Storage, and Reporting SPT Masa Tax Article 21.
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