PROSEDUR PERMOHONAN PENGURANGAN ANGSURAN PAJAK PENGHASILAN PASAL 25 WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK PRATAMA SUKABUMI

Shaumi, Aliza Fahira (2020) PROSEDUR PERMOHONAN PENGURANGAN ANGSURAN PAJAK PENGHASILAN PASAL 25 WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK PRATAMA SUKABUMI. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This Final Assignment Report was prepared by Aliza Fahira Shaumi, Student Identification Number 1741211005, with the title "Application Procedures for Reducing Income Tax Installments Article 25 Corporate Taxpayers at Kantor Pelayanan Pajak Pratama Sukabumi" prepared under the guidance of Mr. Rinaldi, SE,. Ak., M.Ak., CA and Mr. Elan Eriswanto, SE., MM. Research conducted by the author is at Kantor Pelayanan Pajak Pratama Sukabumi. Income Tax Article 25 is income tax installments that must be paid by the taxpayer himself for each month in the current tax year. Income tax installments are a form of convenience provided to taxpayers in paying the tax payable. But on the other hand there are some taxpayers who under certain conditions experience a decline in business conditions so that they will predict an overpayment at the end of the year. Reduction in Business Conditions can be resolved by submitting an application for reducing Income Tax Article 25 installments to the Tax Service Office where the Taxpayer is registered. This study aims to determine the procedure for requesting and completing the application for Reducing Income Tax Installments Article 25 and to find out what are the obstacles and factors underlying the acceptance or rejection of an application submitted by the taxpayer. This research was written with a descriptive method that describes a situation that is supported by a variety of data that has been collected in the form of words and images, so it does not emphasize numerical data. Data collection techniques used in this research are through Field Studies and Literature Studies. Field studies used are observations and interviews while the literature study used is through reference books, government regulations, journals, and trusted internet sites. Based on research that has been done, it can be concluded that the income tax installment reduction facility Article 25 for Corporate Taxpayers is a solution used by taxpayers who are experiencing changes in business conditions or activities in the current year and on the other hand to avoid paying more at the end of the year. Application for reduction of income tax installments Article 25 is regulated in Article 7 of the Decree of the Direktur Jenderal Pajak Number KEP-537 / PJ. / 2000. However, the contents of the decree do not specify in full the requirements or documents that must be given for taxpayers to confirm a taxpayer application. Taxpayers who wish to submit an application must make a written application addressed to the Head of Office along with the calculation of the amount of income tax payable based on the estimated income to be received or obtained and the amount of Article 25 of income for the remaining months of the tax year concerned. Taxpayers are advised to attach additional documents as projectors.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Reduction of installments, Income Tax Article 25, Corporate Taxpayers
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > D3 Perpajakan
Depositing User: Perpus ID UMMI
Date Deposited: 17 Jun 2021 03:47
Last Modified: 17 Jun 2021 04:14
URI: http://eprints.ummi.ac.id/id/eprint/1731

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