imanuddin, imanuddin (2022) PROSEDUR PERHITUNGAN PAJAK PENGHASILAN PASAL 23 ATAS JASA AUDIT PADA KANTOR PUSAT PTPN VI KOTA JAMBI TAHUN 2021. D3 thesis, perpajakan.
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Abstract
Abstrak Laporan tugas akhir magan ini berjudul ‘‘prosedur perhitungan pajak penghasilan pasal 23 atas jasa audit pada kantor pusat PT Perkebunan nusantara VI kota jambi adapun tujuan dari penelitian ini adalah untuk mengetahui cara dan prosedur perhitungan Pajak penghasilan (PPh) pasal 23 atas jasa audit. Metode yang digunakan dakam penulisan laporan ini adalah obsevasi, data wawancara, dan penelitian ini merupakan penelitian deskriptif. Adapun tekni pengumpulan data adalah studi dokumentasi. Teknik analisis. Hasil penelitian diperoleh dengan cara pprhitungan tarif PPH pasal 23 sebesar 2% dan nilai DPP dikali PPN 10% setelah laporan final diterima dan adapun prosedur pajak PPN 10% terkait perjanjian dilaksanakan setelah pihak kedua memberi bukti penerimaan surat dan SPT masa PPN faktur pajak yang diterbitkan. Laporan tugs akhir ini menyipulkan bahwa perhitungan dan PPH pasal 23 sudah sesuai tarif dan dasar pengenaan pajak, serta pencatatan telah sesuai dengan ketentuan dalam PSKAK NO.PN VI kota jambi. Kata kunci : perhitungan,jasa audit ,pph pasal 23 Abstract This internship report is entitled "Procedures for calculating income tax article 23 for audit services at the head office of PT Perkebunan Nusantara VI Jambi city. The purpose of this research is to find out how and procedures for calculating income tax (PPh) article 23 on audit services. The method used in writing this report is observation, interview data, and this research is a descriptive study. The data collection technique is documentation study. Analysis technique. The results of the study were obtained by calculating the PPH article 23 tariff of 2% and the value of DPP multiplied by 10% VAT after the final report was received and the 10% VAT tax procedure related to the agreement was carried out after the second party provided proof of receipt of the letter and SPT period VAT tax invoice issued. This final task report concludes that the calculation and PPH article 23 are in accordance with the rates and basis of tax imposition, and the recording is in accordance with the provisions in PSKAK NO. PN VI Jambi city. Keywords: calculation, audit services, income tax article 23
| Type: | Thesis (D3) |
|---|---|
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Perpajakan |
| Depositing User: | IMANUDDIN |
| Date Deposited: | 29 Jun 2022 06:41 |
| Last Modified: | 29 Jun 2022 06:41 |
| URI: | https://repository.unja.ac.id/id/eprint/35924 |
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