Fadila, Elsa (2023) PENERAPAN PAJAK PENGHASILAN PASAL 23 PADA PT ABCD OLEH AD CONSULTING. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This writing aims to find out the application of Income Tax article 23 at PT ABCD by AD Consulting during 2022 and to find out whether the application of the calculation, deposit and reporting of PPh article 23 is in accordance with applicable regulations. This writing uses descriptive method with data collection techniques in the form of observation and documentation. The object of writing is the implementation of PPh article 23 at PT ABCD by AD Consulting. Based on data obtained in the field during the internship implementation process, namely the application of Income Tax article 23 at PT ABCD by AD Consulting, the writing results show that the implementation of calculations, deposits, and reporting for 2022 is in accordance with applicable tax regulations, but for the application of PPh deposits Article 23 There are still delays in depositing Article 23 Income Tax for the January, July and December tax periods due to delays in sending funds for tax payments by PT ABCD. So that during the January, July and December tax periods there were delays in the deposit of Income Tax article 23 by AD Consulting.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui penerapan Pajak Penghasilan pasal 23 pada PT ABCD oleh AD Consulting selama tahun 2022 dan untuk mengetahui apakah penerapan perhitungan, penyetoran, dan pelaporan PPh pasal 23 sudah sesuai dengan peraturan yang yang berlaku. Penulisan ini menggunakan metode deskriptif dengan teknik pengumpulan data berupa observasi dan dokumentasi. Objek penulisan adalah penerapan PPh pasal 23 pada PT ABCD oleh AD Consulting. Berdasarkan data yang diperoleh di lapangan selama proses pelaksanaan magang yaitu penerapan Pajak Penghasilan pasal 23 pada PT ABCD oleh AD Consulting, hasil penulisan menunjukkan bahwa penerapan perhitungan, penyetoran, dan pelaporan selama tahun 2022 sudah sesuai dengan peraturan perpajakan yang berlaku, namun untuk penerapan penyetoran PPh pasal 23 masih ada keterlambatan dalam menyetorkan PPh pasal 23 untuk masa pajak Januari, Juli, dan Desember karena adanya keterlambatan pengiriman dana untuk pembayaran pajak oleh PT ABCD. Sehingga pada masa pajak Januari, Juli, dan Desember terjadi keterlambatan penyetoran Pajak Penghasilan pasal 23 oleh AD Consulting. | |||||||||
| Uncontrolled Keywords: | Tax Article 23, Calculation, Deposit, Unification e-Bupot. Pajak Penghasilan Pasal 23, Perhitungan, Penyetoran, e-Bupot Unifikasi. | |||||||||
| 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 > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Mrs Elsa Fadila | |||||||||
| Date Deposited: | 03 Jul 2023 10:11 | |||||||||
| Last Modified: | 03 Jul 2023 10:11 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/25723 |
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