Cahyani, Tiara Eka (2022) PENGENAAN PAJAK ATAS PENYELENGGARAAN KEGIATAN PENYALURAN BANTUAN SOSIAL SEMBAKO TAHUN 2022 DI KANTOR POS SUKABUMI. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

The final project repost was prepared by Tiara Eka Cahyani with Stident Registration Number 1941211019 entitled “Imposition of Taxes on the Implementation of Social Assistance Distribution Activities for Basic Necessities in 2022 at the Sukabumi Post Office”. This report is prepared based on the result of research conducted by the author at the Sukabumi Post Office havin its address at road A. Yani number 42, Cikole, Sukabumi, west Java 43111, Indonesia. The purpose of preparing this Final Project Report is to find out what taxes are imposed on the implementation of the distribution of basic food social assistance activities and how to calculate the object of the tax. The preparation of this final project uses qualitative methods with descriptive research types and uses interview techniques and literature studies so as to produce primary and secondary data and the data are analyzed inductively. The results of this study indicate that in carrying out activities such as distribution of assistance there is a tax that must be paid. The taxes imposed include PPh article 21 regarding honorarium, overtime pay, and costs for police and military escorts, PPh article 23 on rent, and PPh article 4 paragraph 2 or final income tax. Article 21 Income Tax rate uses Article 17 of Law Number 36 of 2008 concerning Income Tax. In deducting the object of the guard/guardian tax for the Police and the TNI, the taxable income imposed is 50% of the income received, while the taxable income is on the object of income tax. . other for the amount received. In particular, the object of the overtime tax is only imposed on Sukabumi post office employees so that the burden is borne by the Sukabumi post office. Article 23 PPh rate is 2% or 4% for Taxpayers who do not have NPWP. And the rate of PPh article 4 paragraph 2 is 10% for taxpayers who have and do not have NPWP. The withholding and deposit of this tax object is carried out by the Sukabumi Post Office BSS Task Force.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Taxes, income tax article 21, income tax article 23, income tax article 4 paragraph 2, basic food social assistance.
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:	19 Oct 2022 06:42
Last Modified:	19 Oct 2022 06:42
URI:	http://eprints.ummi.ac.id/id/eprint/2781

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