Sugito, Breta Pujila (2022) ANALISIS PAJAK PENGHASILAN PASAL 23 PADA BAGIAN NON PELAYANAN DASAR, BIRO KESEJAHTERAAN RAKYAT, SEKRETARIAT DAERAH PROVINSI JAWA TIMUR. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
![[img]](http://eprints.ubhara.ac.id/style/images/fileicons/text.png) |
Text
SKRIPSI - BRETA PUJILA.pdf Download (2MB) |
Abstract
Income tax article 23 (Income tax article 23) is a tax withheld on income received or obtained by domestic taxpayers and from permanent business by name and in any form derived from capital, delivery of services or penyelenggara activities other than those that have been cut income tax article 21, covering dividens, royalties, prizes, and awards, rent,income in connection with the use of property and remuneration of certain services. The purpose of research is to analyze income tax article 23. Methods of earning research is a qualitative method in the Bagian Non Pelayanan Dasar, Biro Kesejahteraan Rakyat, Sekretariat Daerah Provinsi Jawa Timur. From the results of the study, it can be concluded that the inhibiting factor of the delay in depositing PPh 23 in the Bagian Non Pelayanan Dasar is the high volume of work on employees in the Biro Kesejahteraan Rakyat so that they cannot be on time in depositing Income Tax Article 23 and the lack of employees in the Biro Kesejahteraan Rakyat which results in delays in depositing Income Tax Article 23. The way to overcome the delay in depositing PPh 23 is by means of the Bagian Non Pelayanan Dasar can more intensely inform service companies that make transactions in the Bagian Non pelayanan Dasar of immediately send proof of income tax bills article 23 and the Biro Kesejahteraan Rakyat can add special employees in the field of taxation to handle cases of late deposits that often occur.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Article 23 Income Tax, Article 23 Income Tax Calculation, Article 23 Income Tax Deposi |
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 04 Mar 2024 05:25 |
| Last Modified: | 04 Mar 2024 05:25 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2321 |
Actions (login required)
 |
View Item |
