CD Tugas Akhir
Tinjauan Pemenuhan Kewajiban Pajak Penghasilan Pasal 23 Pada Koperasi Karyawan Kanwil DJP Dan Kepri Kota Pekanbaru
This study aims to determine how the calculations, cutting, collecting and reporting of income tax under Article of Koperasi Karyawan KANWIL DJP dan KEPRI kota Pekanbaru.
Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Koperasi Karyawan KANWIL DJP dan KEPRI Kota Pekanbaru
The results found that Koperasi Karyawan Kanwil DJP dan KEPRI Kota Pekanbaru has done the calculations and deductions of income Tax Article 23 in accordance with applicable tax laws, but there are some wrong such as, not reporting period SPT Masa tax article 23.
Keywords : Calculation, Colletion, Storage, and Reporting SPT Masa Tax Article 23.
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