Utariana Mission Suwandi, Aljou Ambara (2020) PROSEDUR PENGENAAN PAJAK PENGHASILAN (PPh) PASAL 23 JASA MAKLUN ATAS PENGELOLAAN PETERNAKAN PADA PT Z. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This Final Project Report was prepared by Aljou Ambara Utariana Mission Suwandi (1941211036), with the title "Procedure for Imposition of Income Tax Article 23 Makloon Services on Livestock Management at Z Inc.". This report is prepared based on the results of research conducted by the author at PT Z. Makloon services are the provision of services in the context of the process of completing a certain item whose processing process is carried out by the service provider (subcontracted), which specifications, raw materials, semi-finished goods, and/or materials. The helper/helper to be processed is partially or wholly provided by the service user, and the ownership of the finished goods rests with the service user. This study aims to determine the procedures for withholding, depositing and reporting Income Tax Article 23 Makloon Services on livestock management at Z Inc. The research method used in this study used qualitative research methods. The type of data used in this research is primary data. Data collection techniques used in this study were documentation, observation and interviews. Based on the results of the research that has been carried out, it can be concluded that the procedures for withholding, depositing and reporting Income Tax Article 23 for Makloon Services on Livestock Management at Z Inc. are in accordance with applicable regulations. However, in September 2021 Z Inc. was late in depositing Income Tax Article 23.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Income Tax Article 23, Makloon Services
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:	18 Oct 2022 02:30
Last Modified:	18 Oct 2022 02:30
URI:	http://eprints.ummi.ac.id/id/eprint/2777

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