SYAH, ARMAN (2025) PROSEDUR PEMOTONGAN PAJAK PENGHASILAN (PPh) PASAL 23 ATAS JASA PRODUKSI PERTAMBANGAN BATU BARA DI PT. SAROLANGUN BARA PRIMA (SBP) KOTA JAMBI. D3 thesis, UNIVERSITAS JAMBI.
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Abstract
This final project report is entitled "Income Tax Withholding Procedure (PPh) Article 23 on Coal Mining Production Services of PT. Sarolangun Bara Prima Jambi City". The purpose of writing this report is to find out how the Income Tax (PPh) Article 23 withholding procedure for coal mining production services at PT. Sarolangun Bara Prima Jambi City is in accordance with Law No. 36 of 2008, with interview, observation, and literature data methods. The result of this final project report is the Income Tax Withholding Procedure (PPh) Article 23 on Coal Mining Production Services PT. Sarolangun Bara Prima Jambi City has been in accordance with Law No. 36 of 2008 with a normal rate of 2%. Keywords : Withholding, PPh Pasal 23, Tax Rate.
Type: | Thesis (D3) |
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Uncontrolled Keywords: | Keywords : Withholding, PPh Pasal 23, Tax Rate. |
Subjects: | L Education > L Education (General) |
Divisions: | Fakultas Ekonomi dan Bisnis > Perpajakan |
Depositing User: | Syah |
Date Deposited: | 09 Jul 2025 07:28 |
Last Modified: | 09 Jul 2025 07:28 |
URI: | https://repository.unja.ac.id/id/eprint/82353 |
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