CD Tugas Akhir
Tinjauan Pemenuhan Kewajiban Pajak Penghasilan Pasal 21 Pada PT. Semangat Hasrat Jaya Pekanbaru
This study aims to determine the calculation procedure, collection, remittance of income tax under Article 21 and to determine the fulfillment of the obligations of Article 21 Income Tax PT. Semangat Hasrat Jaya Pekanbaru.
The method of collecting the data used is by observation, interviews, primary data collection and secondary data on the Treasurer PT. Semangat Hasrat Jaya Pekanbaru.
The results found that there are some issues that went wrong in Income Tax Section, the determination of taxable income goes wrong, do not report, and one in the calculation.
Keywords : Liability, Section 21 Income Tax collector, Treasurer PT. Semangat Hasrat Jaya Pekanbaru.
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