AYUNI SAPUTRI, EKA (2023) PENERAPAN SPT UNIFIKASI PADA PELAPORAN PAJAK PENGHASILAN PASAL 22 DI KANTOR PERTANAHAN KABUPATEN SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text (Tugas Akhir)
Eka Ayuni Saputri_5503200007_Fulltext.pdf Restricted to Registered users only Download (2MB) |
|
Text (Tugas Akhir)
Eka Ayuni Saputri_5503200007_01.pdf Restricted to Registered users only Download (3MB) |
|
Text (Tugas Akhir)
Eka Ayuni Saputri_5503200007_02.pdf Restricted to Registered users only Download (2MB) |
|
Text (Tugas Akhir)
Eka Ayuni Saputri_5503200007_03.pdf Restricted to Registered users only Download (816kB) |
|
Text (Tugas Akhir)
Eka Ayuni Saputri_5503200007_04.pdf Restricted to Registered users only Download (3MB) |
|
Text (Tugas Akhir)
Eka Ayuni Saputri_5503200007_05.pdf Restricted to Registered users only Download (188kB) |
|
Text (Tugas Akhir)
Eka Ayuni Saputri_5503200007_Ref.pdf Restricted to Registered users only Download (240kB) |
|
Text (Tugas Akhir)
Eka Ayuni Saputri_5503200007_Lamp.pdf Restricted to Registered users only Download (2MB) |
Abstract
This Final Project Report is conducted to find out how the Implementation of the Unification SPT on Income Tax Reporting Article 22 at the Land Office of Serang Regency. The purpose of writing the Final Project Report is for reporting income tax article 22 after the application of the Unification SPT by the Serang Regency Land Office by using Income Tax Article 22 data from September 2021 to August 2022. This writing uses a descriptive method with data collection techniques in the form of interviews, observation, and documentation. The data used in this paper are primary data and secondary data. Primary data is data obtained by conducting direct interviews with the tax staff of the Serang District Land Office. Secondary data sources such as agency business profiles, and tax books. The results of the writing show that reporting income tax 22 using the e-Bupot application still has delays in reporting while the calculations are by regulation Number 59/PMK.03/2022.
| Item Type: | Thesis (D3) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Laporan Tugas Akhir ini dilakukan untuk mengetahui bagaimana Penerapan SPT Unifikasi Pada Pelaporan Pajak Penghasilan Pasal 22 di Kantor Pertanahan Kabupaten Serang.Tujuan penulisan Laporan Tugas Akhir untuk mengetahui pelaporan pajak penghasilan pasal 22 setelah penerapan SPT Unifikasi oleh Kantor Pertanahan Kabupaten Serang dengan menggunakan data Pajak Penghasilan Pasal 22 bulan September 2021 hingga bulan agustus 2022. Penulisan ini menggunakan metode deskriptif dengan Teknik pengumpulan data berupa wawancara, observasi, dokumentasi. Data yang digunakan dalam penulisan ini adalah data primer dan data skunder. Data primer adalah data yang diperoleh dengan cara melakukan wawancara langsung staf pajak Kantor Pertanahan Kabupaten Serang. Sumber data sekunder seperti profil usaha intansi,buku-buku perpajakan. Hasil dari penulisan menunjukan bahwa pelaporan pajak penghasilan 22 menggunakan aplikasi e-Bupot masih ada keterlambatan pelaporan sedangkan perhitunganya sudah sesuai dengan dengan peraturan Nomor 59/PMK.03/2022. | |||||||||
| Uncontrolled Keywords: | Income Tax Article 22, e-Bupot Unifikasi,SPT Reporting Unification Pajak Penghasilan Pasal 22, e-Bupot Unifikasi, Pelaporan SPT Unifikasi. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
|||||||||
| Depositing User: | Mrs Eka Ayuni Saputri | |||||||||
| Date Deposited: | 20 Jul 2023 11:31 | |||||||||
| Last Modified: | 20 Jul 2023 11:31 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/26606 |
Actions (login required)
 |
View Item |