Zakiyah, Mutiara (2025) PENERAPAN PELAKSANAAN PAJAK PENGHASILAN PASAL 21 DI SEKRETARIAT DPRD PROVINSI BANTEN. D3 thesis, Universitas Sultan Ageng Tirtayasa.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Mutiara Zakiyah _5503210032_Fulltext.pdf Restricted to Registered users only Download (3MB) |
|
Text
Mutiara Zakiyah_5503210032_01.pdf Restricted to Registered users only Download (618kB) |
|
Text
Mutiara Zakiyah_5503210032_02.pdf Restricted to Registered users only Download (599kB) |
|
Text
Mutiara Zakiyah_5503210032_03.pdf Restricted to Registered users only Download (12kB) |
|
Text
Mutiara Zakiyah_5503210032_04.pdf Restricted to Registered users only Download (1MB) |
|
Text
Mutiara Zakiyah_5503210032_05.pdf Restricted to Registered users only Download (23kB) |
|
Text
Mutiara Zakiyah_5503210032_Ref.pdf Restricted to Registered users only Download (6kB) |
|
Text
Mutiara Zakiyah_5503210032_Lamp.pdf Restricted to Registered users only Download (1MB) |
Abstract
Income Tax Article 21 is a type of tax imposed on income received or earned by individuals. The implementation of Income Tax Article 21 has a strategic role in the taxation system in Indonesia. The aim of this Final Assignment Report is to find out whether the role of implementing Income Tax Article 21 is in accordance with the applicable law. This final assignment report uses descriptive methods. This writing uses primary data and secondary data obtained from employees of the Financial Accounting section. Data sources come from field studies and literature studies with data collection techniques in the form of interviews, observations and literature studies. Based on research results obtained during internship activities, namely the Application of Income Tax Article 21 at the Banten Province DPRD Secretariat. The Banten Province DPRD Secretariat is in accordance with Government Regulation Number 58 of 2023 concerning Income Tax withholding rates on income in connection with the work, services or activities of Individual Taxpayers.
| Item Type: | Thesis (D3) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Pajak Penghasilan Pasal 21 merupakan salah satu jenis pajak yang dikenakan atas penghasian yang diterima atau diperoleh individu. Penerapan Pajak penghasilan Pasal 21 memiliki peran yang strategis dalam sistem perpajakan di Indonesia. Tujuan Laporan Tugas Akhir ini bertujuan untuk mengetahui apakah Peran Pelaksanaan Pajak Penghasilan Pasal 21 sudah sesuai dengan Undang-Undang yang berlaku. Laporan tugas akhir ini meggunakan metode deskriptif. Penulisan ini menggunakan data primer dan data sekunder yang diperoleh dari pegawai bagian Akuntansi Keuangan sumber data berasal dari studi lapangan dan studi pustaka dengan teknik pengumpulan data berupa wawancara, observasi, dan studi pustaka. Berdasarkan hasil penelitian yang diperoleh selama kegiatan magang yaitu Penerapan Pajak Penghasilan Pasal 21 pada Sekretariat DPRD Provinsi Banten. Sekretariat DPRD Provinsi Banten sudah sesuai dengan Peraturan Pemerintah Nomor 58 Tahun 2023 tentang tarif pemotongan Pajak Penghasilan atas penghasilan sehubungan dengan pekerjaan, jasa, atau kegiatan Wajib Pajak Orang Pribadi. | |||||||||
| Uncontrolled Keywords: | Income Tax Article 21, Tax Withholding PPh Pasal 21, Pemotongan Pajak | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
|||||||||
| Depositing User: | Mrs Mutiara Zakiyah | |||||||||
| Date Deposited: | 25 Aug 2025 03:00 | |||||||||
| Last Modified: | 25 Aug 2025 03:00 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/52647 |
Actions (login required)
 |
View Item |