NURFADILLAH, NIM.222017150 (2021) ANALISIS PENERAPAN PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP (Studi Kasus Pada Kantor Pengadilan Militer 1-04 Palembang). Skripsi thesis, Universitas Muhammadiyah Palembang.
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Abstract
Nurfadillah/222017150/2021/ Analysis of the Calculation System, Deposit and Reporting of Article 21 Income Tax (Case Study at the Military Court Office 1-04 Palembang). The formulation of the problem in this study is how the system of calculating, depositing, and reporting Income Tax Article 21 (Case Study at the Military Court Office 1-04 Palembang). The type of research used is descriptive research. The data used are primary data. The population in this study were permanent employees totaling 13 people at the Military Court office 1-04 Palembang, and the sample used a saturated sample. And using data on 13 permanent employees at the Military Court Office 1-04 Palembang. Data collection techniques are interviews. The results showed that the calculation variable at the Military Court Office 1-04 Palembang was not by According to PER-32/PJ/2015 while the variable for depositing and reporting income tax was not by the Regulation of the Minister of Finance. Keywords: Calculation, deposit, reporting, income tax article 21.
Item Type: | Thesis (Skripsi) |
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Additional Information: | Pembimbing : 1. M.Orba Kurniawan,S.E.S.H.,M.Si 2. Gumulya Sonny Marcel Kusuma, SE, Ak, M.Si |
Uncontrolled Keywords: | Keywords: Calculation, deposit, reporting, income tax article 21 |
Subjects: | Akuntansi > akuntansi pajak |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi (S1) |
Depositing User: | Mahasiswa Feb |
Date Deposited: | 20 Sep 2021 07:13 |
Last Modified: | 20 Sep 2021 07:13 |
URI: | http://repository.um-palembang.ac.id/id/eprint/18268 |
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