Alegra Ayu Purnomo, Alifya (2023) PROSEDUR PENGENAAN PAJAK PENGHASILAN PASAL 23 HASIL NEGOSIASI ANTARA JASA VENDOR DENGAN PT BANK RAKYAT INDONESIA KANTOR CABANG KOTA SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This paper aims to investigate the procedures for withholding, depositing, and reporting income tax under Article 23 on vendor services, as well as the negotiation process between PT Bank Rakyat Indonesia Branch Office Serang and the vendor service provider. Therefore, the bank needs knowledge about the procedures for Article 23 withholding tax. The approach used in this paper is a qualitative approach with descriptive writing. The data used in this paper are primary and secondary data. The results of this thesis show that PT Bank Rakyat Indonesia Branch Office Serang has carried out the procedures for withholding, depositing, and reporting income tax under Article 23 in accordance with the basis of the Director General of Taxation Law, the Minister of Finance Regulation, and the Constitution of the Republic of Indonesia.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui bagaimana prosedur pemotongan, penyetoran, dan pelaporan PPh Pasal 23 atas jasa vendor, serta bagaimana negosiasi kontrak yang dilakukan PT Bank Rakyat Indonesia Kantor Cabang Serang dengan jasa vendor yang akan bekerja sama. Sehingga, bagi bank perlu pengetahuan terhadap prosedur perpajakan Pasal 23. Pendekatan yang dilakukan dalam penulisan ini adalah pendekatan kualitatif dengan jenis penulisan deskriptif. Data yang digunakan dalam penulisan ini adalah data primer dan sekunder. Hasil dari Laporan Tugas Akhir ini menunjukkan bahwa PT Bank Rakyat Indonesia Kantor Cabang Kota Serang melaksanakan prosedur pemotongan, penyetoran, dan pelaporan PPh Pasal 23 sesuai dengan dasar Undang-Undang Dirjen Pajak, Peraturan Menteri Keuangan, dan Undang-Undang Dasar Republik Indonesia yang berlaku. | |||||||||
| Uncontrolled Keywords: | Procedures, Income Tax Under Article 23, Negotiatio, Service Vendors, Bank Prosedur, Pajak Penghasilan Pasal 23, Negosiasi, Jasa Vendor, Bank | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Mrs Alifya Alegra Ayu Purnomo | |||||||||
| Date Deposited: | 25 Jul 2023 09:37 | |||||||||
| Last Modified: | 25 Jul 2023 11:30 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/26914 |
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