Fitriani, Suci (2024) IMPLEMENTASI PAJAK PENGHASILAN PPH PASAL 23 ATAS JASA PEMELIHARAAN DAN PERAWATAN ALAT PADA PT. PLN INDONESIA POWER UBP SURALAYA. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Penulisan ini bertujuan untuk mengetahui penerapan perhitungan pajak penghasilan pasal 23 atas pemeliharaan dan perawatan alat pada PT PLN Indonesia Power UBP Suralaya, untuk mengetahui penerapan penyetoran pajak penghasilan pasal 23 pada PT PLN Indonesia Power UBP Suralaya, dan untuk mengetahui penerapan penyetoran pajak penghasilan pasal 23 pada PT PLN Indonesia Power UBP Suralaya. Penulisan ini menggunakan metode deskriptif dengan teknik pengumpulan data berupa wawancara dan studi pustaka. Hasil penulisan menunjukkan bahwa penerapan perhitungan pajak penghasilan pasal 23 atas pemeliharaan dan perawatan alat yang dilakukan oleh PT PLN Indonesia Power UBP Suralaya sudah sesuai dengan Peraturan Menteri Keuangan Nomor 59/PMK.03/2022, penerapan penyetoran pajak penghasilan pasal 23 yang dilakukan oleh PT PLN Indonesia Power UBP Suralaya sudah sesuai Peraturan Menteri Keuangan Nomor 242/PMK.03/2014, dan penerapan pelaporan pajak penghasilan pasal 23 pada PT PLN Indonesia Power UBP Suralaya sudah sesuai dengan Kata Kunci: Pajak Penghasilan Pasal 23, Pemeliharaan dan Perawatan Alat
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | This writing aims to determine the standard calculation of income tax article 23 on maintenance and care of equipment at PT PLN Indonesia Power UBP Suralaya, to determine the application of income tax article 23 payments at PT PLN Indonesia Power UBP Suralaya, and to determine the application of income tax article 23 payments at PT PLN Indonesia Power UBP Suralaya. This writing uses a descriptive method with data collection techniques in the form of interviews and literature studies. The results of the writing show that the application of the calculation of income tax article 23 on the maintenance and care of equipment carried out by PT PLN Indonesia Power UBP Suralaya is in accordance with the Regulation of the Minister of Finance Number 59/PMK.03/2022, the application of income tax payments article 23 carried out by PT PLN Indonesia Power UBP Suralaya is in accordance with the Regulation of the Minister of Finance Number 242/PMK.03/2014, and the application of income tax reporting article 23 at PT PLN Indonesia Power UBP Suralaya is in accordance with | |||||||||
| Uncontrolled Keywords: | Pajak Penghasilan Pasal 23, Pemeliharaan dan Perawatan Alat Income Tax Article 23, Maintenance and Care of Equipment | |||||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions L Education > LB Theory and practice of education |
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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: | Suci Fitriani | |||||||||
| Date Deposited: | 03 Mar 2025 07:50 | |||||||||
| Last Modified: | 03 Mar 2025 07:50 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/47418 |
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