WITHHOLDING TAX SYSTEM PAJAK PENGHASILAN PASAL 23 DENGAN E-DOCUMENT PADA PT PERTAMINA LUBRICANTS

• Main Author: Sandi Arif Hidayatulloh, (Author)
• Format: Book
• Published: 2020-06-26.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Tax is one of the country's key income which is very important role in country life, especially in the implementation of development and to finance all expenses including expenditure of national development. One type of tax that contributes to state revenue is income tax. Transportation Service is one type of service activities that become the object of income tax. Transportation Service is a shipping or transportation service in a business field. The purpose of this field work practices report is made to know the system of voting/cutting used and application of income tax article 23 conducted by PT. Pertamina Lubricants. Based on the results of the field work practices, it can be concluded that the application of the system using the withholding tax systems for the collection/withholding tax, especially the income tax on transportation SERVICES at PT. Pertamina Lubricants and from the calculation, deposits and taxation reporting has been implemented in accordance with Law no. 36 year 2008.

Item Description

http://repository.upnvj.ac.id/10937/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/10937/2/AWAL.pdf
http://repository.upnvj.ac.id/10937/3/BAB%201.pdf
http://repository.upnvj.ac.id/10937/4/BAB%202.pdf
http://repository.upnvj.ac.id/10937/5/BAB%203.pdf
http://repository.upnvj.ac.id/10937/6/BAB%204.pdf
http://repository.upnvj.ac.id/10937/7/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/10937/9/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/10937/8/LAMPIRAN.pdf