Asri, Novalia (2020) TINJAUAN PELAKSANAAN PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 22 ATAS PENGADAAN BARANG PERSEDIAAN DI PT. INDONESIA POWER PLTU JAWA BARAT 2 PELABUHAN RATU OPERATION AND MAINTANCE SERVICE UNIT. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

The business sector both individuals and legal entities have the obligation to deposit and report tax payable. One example of a business entity's activity that is obliged to deposit and report tax payable is a business activity of procurement of goods and services. This study aims to determine the application of Article 22 of Income Tax to determine the calculation, deduction and reporting of income tax article 22 on procurement of goods at PT. Indonesia Power whether it is in accordance with Law No. 36 of 2008 and PMK No.34 / PMK.101 / 2017. This type of research is a qualitative study using descriptive analysis techniques. The results showed that the calculation used a 1.5% tariff and was paid using a manual SSP form and deposited to a perception bank appointed by the Minister of Finance. From the results of this study it can be concluded that the calculation, deduction and reporting of Article 22 of Income Tax on procurement of goods at PT. Indonesia Power has done well in accordance with Law No. 36 of 2008 and PMK No.34 / PMK.010 / 2017.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Income Tax Article 22, PT. Indonesia Power, PMK No.34 / PMK.010 / 2017
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > D3 Perpajakan
Depositing User:	Perpus ID UMMI
Date Deposited:	06 Jul 2021 03:07
Last Modified:	06 Jul 2021 03:07
URI:	http://eprints.ummi.ac.id/id/eprint/1740

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