TINJAUAN PENGENAAN PASAL 23 (PPh) JASA EKSPEDISI DI PERUSAHAAN PT X SUKABUMI

Naufal Karim, M. Afsa (2022) TINJAUAN PENGENAAN PASAL 23 (PPh) JASA EKSPEDISI DI PERUSAHAAN PT X SUKABUMI. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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LEMBAR PENGESAHAN PEMBIMBING.pdf

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HALAMAN PERNYATAAN PLAGIARISME.pdf

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Abstract

This Final Project Report was prepared by M.Afsa Naufal Karim, Student Identification Number 1941211011, with the title "Review of the Imposition of Article 23 (PPh) Expeditionary Services at PT X Sukabumi Company." This report was prepared based on the results of research conducted by the author at PT X Sukabumi. Article 23 Income Tax on Expeditionary Services is income tax in the current year which is deducted from income received or obtained by domestic taxpayers and permanent establishments originating from capital, service delivery, or gifts and awards, other than those that have been deducted with Article 21 Income Tax. This study aims to determine the procedure for withholding and the imposition of Income Tax on expeditionary services in accordance with the applicable tax regulations and provisions. In preparing this final project, the author uses qualitative research methods with descriptive research types and data collection techniques used are interviews, documentation, and literature study. Based on the research conducted, it can be concluded that the expedition service is subject to a 2% discount and the process of withholding, imposing, depositing and reporting Income Tax on expedition services is in accordance with the Regulation of the Ministry of Finance. Expeditionary services are regulated in taxation based on the Regulation of the Minister of Finance (PMK) number 144/PMK. 03/2015 on the amendment of PMK Number 244/PMK.03/2008.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Income Tax Article 23, Expeditionary Services, Sukabumi
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: 01 Nov 2022 02:32
Last Modified: 01 Nov 2022 02:32
URI: http://eprints.ummi.ac.id/id/eprint/2793

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