Tia Safitri, Neng (2022) MEKANISME ANGSURAN PAJAK PENGHASILAN PPH 25 BADAN PADA PT. BLUE BIRD, Tbk. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Salah satu sumber pendapatan negara yang memiliki pengaruh besar untuk kemakmuran Rakyat Indonesia dalam mewujudkan pembangunan Nasional salah satunya dari sumber penghasilan pajak yang dihasilkan oleh Negara mengingat betapa pentingnya pajak untuk kemakmuran Rakyat Indonesia. Berbagai perubahan sering dilakukan oleh pemerintah pusat, demi mengoptimalkan suatu kegiatan perpajakan di Indonesia. Salah satu jenis pajak yang ada yaitu angsuran pajak penghasilan PPh Pasal 25 badan. Metode yang digunakan dalam penulisan ini adalah metode Deskriptif. Penulisan ini dilakukan melalui Observasi lapangaan wawancara serta dokumentasi dan browsing. Sedangkan metode pengumpulan data diperoleh dari pihak perusahaan yang mengetahui tentang bagaimana perhitungan angsuran PPh Pasal 25 oleh PT. BlueBird, Tbk. Tujuan dari penulisan ini untuk mengetahui bagaimana perhitungan angsuran pajak penghasilan PPh Pasal 25 oleh PT. BlueBirds, Tbk dengan mengambil data dari laporan keuangan tahunan yang didapatkan dari perusahaan, tujuan lain dari penulisan ini adalah untuk mengetahui proses dari perhitungan angsuran pajak penghasilan PPh Pasal 25 dan pelaporan yang dilakukan oleh PT. BlueBird, Tbk apakah sudah sesuai dengan Undang-Undang atau peraturan menteri keuangan yang berlaku.
Item Type: | Thesis (D3) | |||||||||
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Additional Information: | One of the sources of state income that has a major influence on the prosperity of the Indonesian people in realizing national development is one of the sources of tax income generated by the State considering how important taxes are for the prosperity of the Indonesian people. Various changes are often made by the central government, in order to optimize a taxation activity in Indonesia. One of the types of taxes available is the corporate income tax installment Article 25. The method used in this writing is descriptive method. This writing is done through interview field observation as well as documentation and browsing. While the data collection method is obtained from the company that knows how to calculate the installment of Income Tax Article 25 by PT. BlueBird, Tbk. The purpose of this paper is to find out how to calculate the income tax installments PPh Article 25 by PT. BlueBirds, Tbk by taking data from the annual financial statements obtained from the company, another purpose of this paper is to determine the process of calculating the income tax installments of Income Tax Article 25 and reporting made by PT. BlueBird, Tbk whether it is in accordance with the laws or regulations of the minister of finance in force. Keywords: Income Tax, Income Tax Article 25, Tax Installments. | |||||||||
Uncontrolled Keywords: | Kata Kunci : Pajak Penghasilan, PPh Pasal 25, Angsuran Pajak. | |||||||||
Subjects: | H Social Sciences > HB Economic Theory | |||||||||
Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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Depositing User: | Perpustakaan Pusat | |||||||||
Date Deposited: | 01 Aug 2022 14:46 | |||||||||
Last Modified: | 01 Aug 2022 14:46 | |||||||||
URI: | http://eprints.untirta.ac.id/id/eprint/15069 |
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