Olani, Muhamad (2023) PROSEDUR PELAPORAN PAJAK PENGHASILAN (PPH 23) ATAS SEWA DAN JASA PADA PT. KRAKATAU BANDAR SAMUDERA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of writing this Final Project is to find out: (1) tax reporting procedures (PPH 23) for rent and services at PT. Krakatau Bandar Samudra, (2) to find out the tax payment policy (PPH 23) for rent and services at PT. Krakatau Airport Samudra. From the results of interviews and reports or documents related to billing activities by issuing tax invoices from employees of the service and administration department at PT. Krakatau Airport Samudra. The data method used is descriptive qualitative and quantitative descriptive data analysis. The data used in this paper are primary data and secondary data. Based on the results of the internship at PT. Krakatau Bandar Samudra is known that: (1) tax reporting procedures (PPH 23) for rent and services at PT. Krakatau Bandar Samudra has several errors due to human error, such as an error in the billing code. (2) tax payment policy (PPH 23) for rent and services at PT. Krakatau Bandar Samudra complies with government regulations, but errors in the billing code listed often make the process of paying income tax (PPH 23) hampered, resulting in administrative sanctions for PT. Krakatau Airport Samudra.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penulisan Tugas Akhir ini adalah untuk mengetahui : (1) prosedur pelaporan pajak (PPH 23) atas sewa dan jasa pada PT. Krakatau Bandar Samudra, (2) untuk mengetahui kebijakan pembayaran pajak (PPH 23) atas sewa dan jasa pada PT. Krakatau Bandar Samudra. Dari diambil dari hasil wawancara dan laporan atau dokumen yang terkait dengan kegiatan penagihan dengan diterbitkan surat tagihan pajak dari para pegawai bagian pelayanan dan administrasi pada PT. Krakatau Bandar Samudra. Metode data yang digunakan yaitu analisis data secara deskriptif kualitatif dan deskriptif kuantitatif. Data yang digunakan dalam penulisan ini adalah data primer dan data sekunder. Berdasarkan hasil magang di Kantor PT. Krakatau Bandar Samudra diketahui bahwa: (1) prosedur pelaporan pajak (PPH 23) atas sewa dan jasa pada PT. Krakatau Bandar Samudra terdapat beberapa kesalahan akibat human error seperi kesalahan kode billing. (2) kebijakan pembayaran pajak (PPH 23) atas sewa dan jasa pada PT. Krakatau Bandar Samudra sudah sesuai dengan regulasi yang ada pada pemerintahan namun kesalahan pada kode billing yang dicantumkan sering kali membuat proses pembayaran pajak penghasilan (PPH 23) menjadi terhambat sehingga mengakibatkan adanya sanksi administrasi untuk PT. Krakatau Bandar Samudra. | |||||||||
| Uncontrolled Keywords: | Income Tax (PPH 23), Reporting Procedure Tax. Pajak Penghasilan (PPH 23), Prosedur Pelaporan Pajak Penghasilan. | |||||||||
| Subjects: | Communication > Public Relations Science Communication > Science Journalism Communication > Communication (General) |
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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: | muhamad olani onih | |||||||||
| Date Deposited: | 22 Sep 2023 16:05 | |||||||||
| Last Modified: | 22 Sep 2023 16:05 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29864 |
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