Hayyu Amalia Firdausa (2020) Implementasi Pemotongan, Penyetoran, Dan Pelaporan Pajak Penghasilan Pasal 23 Atas Jasa Pengangkutan PT Semen Indonesia (Persero) Tbk. Tugas Akhir D3 thesis, UNIVERSITAS AIRLANGGA.
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Abstract
PT Semen Indonesia (Persero) Tbk memakai jasa pengangkutan yang disediakan PT ABC, sehingga PT Semen Indonesia menjadi pihak yang memotong Pajak Penghasilan. PT ABC mendapat penghasilan yang sudah dipotong Pajak Penghasilan Pasal 23 sebesar 2% sesuai dengan Peraturan Menteri Keuangan Nomor 141/PMK.03/2015. Pengimplementasian Pemotongan pada PT Semen Indonesia (Persero) Tbk sudah sesuai dengan peraturan Undang-Undang Nomor 36 tahun 2008.
| Item Type: | Thesis (Tugas Akhir D3) | ||||||
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| Additional Information: | KKB KK-2 FV.A.31-20 Fir i | ||||||
| Uncontrolled Keywords: | Pelaporan Pajak, Withholding System, Pajak Penghasilan, PT. Semen Indonesia Persero | ||||||
| Subjects: | H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue > HJ4113-4601 Property tax |
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| Divisions: | 15. Fakultas Vokasi > Departemen Bisnis > D3 Akuntansi | ||||||
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| Depositing User: | shiefti dyah alyusi | ||||||
| Date Deposited: | 24 Sep 2020 03:37 | ||||||
| Last Modified: | 24 Sep 2020 03:37 | ||||||
| URI: | http://repository.unair.ac.id/id/eprint/99320 | ||||||
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