Rahman, Salsabila Tsania (2022) PROSEDUR PEMOTONGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 23 ATAS SEWA ALAT KANTOR DI BANK BRISYARIAH KC SUKABUMI. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This final report was compiled by Salsabila Tsania Rahman (1941211027), entitled "Procedure of Withholding, Payment, and Reporting Article 23 Income Tax on Office Equipment Rental at Bank BRISyariah KC Sukabumi". This report was prepared based on the result of research conducted by the writer at Bank BRISyariah KC Sukabumi. Rental is income or compensation in connection with an agreement to give the right to use the property for a certain period of time, either by written or oral agreement, so that the property is only used by the recipient of the right (tenant) for the agreed period of time. Office equipment is a suggestion or infrastructure that can facilitate the implementation of office work in carrying out administrative activities. This study aims to determine the procedure of withholding, depositing, and reporting article 23 income tax on office equipment rental at Bank BRISyariah KC Sukabumi in accordance with applicable tax regulations. The method used in this research is a qualitative research method. The type of research used is a descriptive method. Data collection techniques used are field studies and literature studies. Based on the results of the research that has been carried out, it can be concluded that procedure of withholding, depositing, and reporting article 23 income tax on office equipment rental at Bank BRISyariah KC Sukabumi is in accordance with applicable tax regulations, namely based on Law Number 36 of 2008 concerning Income Tax, PMK No. 242/PMK.03/2014 concerning Procedures for Payment and Deposit of Taxes and PMK No. 243/PMK.03/2014 regarding Tax Return.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Article 23 Income Tax, Rental, Office equipment, Sukabumi
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi
Depositing User:	Perpus ID UMMI
Date Deposited:	21 Oct 2022 02:28
Last Modified:	21 Oct 2022 02:28
URI:	http://eprints.ummi.ac.id/id/eprint/2792

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