Tinjauan atas perhitungan pph 21 masa Desember 2017 pada PT HLI
Info Katalog
File Repositori
Nomor Panggil : 2019_TA_PK_024.15.198
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Teguh Sja’roni
Subyek : Income tax;Tax accounting
Kata Kunci : application of ptkp 2016 To calculation, withholding, depositing and reporting income article 21
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2019_TA_PK_024151988_Halaman-Judul.pdf | 15 | |
| 2. | 2019_TA_PK_024151988_Bab-1.pdf | 7 | |
| 3. | 2019_TA_PK_024151988_Bab-2.pdf | 22 |
|
| 4. | 2019_TA_PK_024151988_Bab-3.pdf |
|
|
| 5. | 2019_TA_PK_024151988_Bab-4.pdf | 9 |
|
| 6. | 2019_TA_PK_024151988_Bab-5.pdf | 2 |
|
| 7. | 2019_TA_PK_024151988_Daftar-Pustaka.pdf | ||
| 8. | 2019_TA_PK_024151988_Lampiran.pdf |
|
P Pajak Penghasilan Pasal 21 menurut Peraturan Direktorat Jendral Pajak Nomor 16/PJ/2017 tentang Pedoman Teknis Tata Cara Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 dan/atau Pajak Penghasilan Pasal 26 Sehubungan Dengan Pekerjaan, Jasa, dan Kegiatan Orang Pribadi. Jumlah Pajak Penghasilan Pasal 21 masa Desember Tahun 2017 yang dipotong oleh PT HLI sebesar Rp.4.849.200. Pelaksanaan perhitungan PPh 21 masa Desember Tahun 2017 yang dilakukan oleh PT HLI tidak memenuhi ketentuan Peraturan Perundang-undangan Perpajakan yang berlaku yang berpedoman pada Peraturan Direktur Jenderal Pajak Nomor: PER-16/PJ/2017. Metode penulisan dalam penyusunan Tugas Akhir penulis menggunakan metode langsung (observasi), metode tanya jawab (interview) dan metode kepustakaan.
A Article 21 Income Tax according to the Directorate General of Tax Regulation Number 16/PJ / 2017 concerning Technical Guidelines for Procedure for Withholding, Depositing and Reporting on Income Tax Article 21 and/or Article 26 Income Tax Regarding Employment, Services and Personal Activity. Amount of Income Tax Article 21 during December 2017 which is deducted by PT HLI is Rp. 25,344,100. The implementation of the Tax Income Article 21 period in December 2017 conducted by PT HLI does not fulfill the provisions of the applicable Taxation Regulations which are guided by the Director General of Taxes Regulation Number: PER - 16/PJ/2016. Writing methods in the preparation of the Final Project the author uses the direct method (observation), the method of questioning (interview) and the method of literature.
Info Koleksi Tugas Akhir
Universitas
Fakultas
Tahun Terbit
Subyek