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 PT. Bangun Purba Satahi Pekanbaru 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 PT. Bangun Purba Satahi Pekanbaru…
Adapun tujuan dari penelitian ini untuk menganalisis pemenuhan kewajiban Pajak Penghasilan Pasal 21 pada PT. Hasama Sakti. Dari hasil penelitian ditemukan bahwa PT. Hasama Saktibelum melakukan perhitungan pajak penghasilan pasal 21sesuai dengan peraturan perundang-undangan. Untuk pelaksanaan penyetoran pajak terutang yang dilakukan oleh PT.Hasama Sakti belum sesuai dengan ketentuan perpajakan …
Penelitian ini bertujuan untuk mengetahui mengerahui bagaimana tingkat kepatuhan wajib Pajak Bumi dan Bangunan Pedesaan dan Perkotaan, seberapa besar Realisasi Penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan serta kendala yang dihadapi dalam pemungutan Pajak Bumi dan Bangunan di Kecamatan Kuantan Mudik. Metode penelitian adalah mengambil data yang digunakan dengan melakukan tinjauan …
This research aims to know obligation fulfillment of income tax article 22 treasurer that includes calculation, withholding, collection, deposit, and reporting of tax conducted by Law Firm, Organization, and Governor Office’s Managememt Riau Province. Data collection method was done by observation, interview, and secondary data sampling, primary data sampling and data analysis can be done by…
This study aims to determine the procedure of calculation , collection , remittance , and reporting of Value Added Tax ( VAT ) and to meet the obligations of the treasurer collects the VAT at Head Office Tapung Downstream Kampar regency The method of collecting data used is by observation , interviews , primary data collection and secondary data at Head Office Tapung Downstream Kampar regency …
This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 23 of Dinas Tenaga Kerja, Transmigrasi dan Kependudukan Provinsi Riau. Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Dinas Tenaga Kerja, Transmigrasi dan Kependudukan Provinsi Riau. The results found that…
This study to determine the determination and recording cost of fixed assets. To know the procedures and recording of fixed assets depreciation expense. To find the presentation of fixed assets in the financial statements at PT. Tirta Harapan Sejahtera in accordance with accounting principles generally accepted The results of this study obtained PT. Tirta Harapan Sejahtera is by way of cash an…
This study aims to determine the fulfillment of obligations Income Tax Article 21 (Accounting / Cutting, Deposit and Reporting of Income Tax Article 21), which is implemented in the Cooperative Employees DJP & Pekanbaru City Riau Islands in accordance with the provisions of tax laws. Methods of collecting data used is to conduct a review of the library, interview, primary data collection and s…
This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 22 of Sekwan DPRD Prov. Riau. Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Sekwan DPRD Prov. Riau. The results found that the Sekwan DPRD Prov. Riau has done the calculations and deductions of income Tax…
The Company will not be able to reach the target without any asset (asset) to ensure smooth routine operations of the company, especially fixed assets (fixed assets). Fixed assets are assets that are very important, in the absence of fixed assets is impossible to run a company with a good operational routine. This study aims to determine how the accounting treatment of fixed assets at PT. Mand…
This research aims to know the procedure of calculation, collection, remittance income tax agency and taxpayer to know the fulfillment of obligations of the taxpayer income tax agency on CV. Putri Ergend. Research methods in collecting the data used is by doing observation, interview, data capture the primary and secondary data on CV. Putri Ergend The reseacrh found that there are some proble…
The company will not be able to reach the target without any asset (asset) to ensure smooth routine operations of the company, especially fixed assets (fixed assets). Fixed assets are assets that are very important, in the absence of fixed assets is impossible to run a company with a good operational routine. This study aims to determine how the accounting treatment of fixed assets at PT. Semb…
Ghalib Ramadan, 2015. Compliance Review of Income Tax Liability Article 21 In the Dinas Tanaman Pangan dan Holtikultura Provinsi Riau. Supervisor KurniawatyFitri,SE, MM This study aims to determine the calculation procedure, cutting, deposit and reporting of Income Tax Article 21 and to determine the fulfillment of obligations as a taxpayer treasurer cutting income tax under Article 21 at Dina…
This study aims to determine whether the calculation of income tax article 21 is applied in Kantor Kementerian Agama Kota Pekanbaru in accordance with the provisions of applicable law. Methods of collecting data used is to conduct a review of the library, interview, primary data and secondary data in Kantor Kementerian Agama Kota Pekanbaru. The study found that, in calculating the income tax …
This study aims to determine the Withholding tax system in Indonesia adheres to the Self Assessment System is a system of taxation which authorizes taxpayers to determine for themselves the magnitude of the tax due Implementation of real autonomy and responsibility according to the Law No. 32 Year 2004 on Regional Government and Law No.. 33 of 2004 on Fiscal Balance between the Central Governm…
This study aims to determine the counting procedures, collecting, depositing, ang reporting of Value Added Tax (VAT) and to determine the fulfillment of obligations treasurer collects VAT on Dinas Tenaga Kerja, Transmigrasi and Kependudukan Provinsi Riau The sample of this study is Dinas Tenaga Kerja, Transmigrasi and Kependudukan Provinsi Riau by using the method of data collection is observa…
This study aims to determine the fulfillment of obligations Income Tax Article 22 Treasurers which include calculation, withholding, collection, remittance and tax reporting are conducted by the Department of Public Works kab. Palalawan. The results showed that the Department of Public Works Kab.pelalawan have done Calculation and Deduction of Income Tax Article 22 sebahagian data has correspon…
This study aims to determine the fulfillment of Income Tax Article 21 (Accounting / Cutting, Deposit and Reporting of Income Tax Article 21), which is applied in the Regional Personnel Agency (BKD) Pekanbaru City in accordance with the provisions of the Taxation. Methods of collecting data in use is to conduct a review of the library, interview, primary data and secondary data on the Regional …
The Company will not be able to reach the target without any asset (asset) to ensure smooth routine operations of the company, especially fixed assets (fixed assets). Fixed assets are assets that are very important, in the absence of fixed assets is impossible to run a company with a good operational routine. This study aims to determine how the accounting treatment of fixed assets at PT. Daya…
This study aimed to determine whether the accounting treatment of fixed assets adopted by PT. Adil Utama Pekanbaru has been implemented in accordance with GAAP, to see the determination of the cost of fixed assets in accordance with GAAP, to know the calculation process used by the company and asa well as how to calculate depreciation for fixed assets, howto present the fixed assets in the fina…