Alviyani, Vina (2021) TINJAUAN ATAS PELAPORAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT (2) ATAS SEWA TANAH DAN/ATAU BANGUNAN PADA CV. PRATIWI NUANSA PERSADA. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This Final Project Report was prepared by Vina Alviyani with Student Identification Number 1841211004 with the title “OVERVIEW OF INCOME TAX REPORTING ARTICLE 4 SECTION (2) ON LAND AND/OR BUILDING RENTAL AT CV. PRATIWI NUANSA PERSADA” was prepared under the guidance of Mrs. Hj. Eris Darsawati, MM and Mrs. Risma Nurmilah, M.Si. This finals project report is prepared based on the research that the author did in CV. Pratiwi Nuansa Persada. Income tax is final, meaning that the tax imposition is final or deducted from the total tax payable at the end of the tax year. Income tax on income from bussines from taxpayers receiving income from bussines with a certain gross turnover to calculate, report, and deposit income tax payable. This provision is contained in government regulation number 46 of 2013, regulation of the minister of finance number 107/PMK.001/2013, and circular latter of the director general of taxes number SE-42/PJ/2013. This research was conducted to find out how the process of reporting income tax on lad and/or building leases, knowing thw calculation and withholding of income tax on land and/or building rentals, and knowing whether the implementation is in accordance with Government Regulation and applicable laws. In preparing this final report, the author uses descriptive methods and data collection techniques used, namely library research and field studies. Literature study is done by looking for references in trusted books, journals, and websites. While the field study was conducted by observasion. Based on the research conducted, it can be conculed that the process of reporting, calculating and withholding income tax on land and/or building leases is in accordance with Government Regulation Number 34 of 2017 as well aas applicable laws.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Income Tax Article 4 Paragraph (2), Land and/or Building Rental, Government Regulation Number 34 of 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:	10 Mar 2022 07:28
Last Modified:	10 Mar 2022 07:28
URI:	http://eprints.ummi.ac.id/id/eprint/2180

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