KOMARIYAH, SITI (2019) ANALISIS PAJAK PENGHASILAN PASAL 23 ATAS JASA FREIGHT FORWARDING PADA PT. MERATUS INDONESIA CABANG SURABAYA. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
Income tax article 23 (Income Tax article 23) is a tax deducted from income received or obtained by domestic taxpayers as well as permanent forms of business with names and in any form derived from capital, delivery of services or holding activities other than those deducted by article income tax 21, including dividends, royalties, prizes, and awards, rent, income related to the use of assets and certain service benefits. Freight Forwarding Services is one of the services deducted by Income Tax Article 23 in accordance with Law No. 7 of 1983, as has been changed several times, lastly by Law Number 36 of 2008 concerning Income Tax (Law PPh No. 36 of 2008). The imposition of income tax rates deducted by PT. Meratus Indonesia Branch Surabaya and vendors who have NPWP, the amount of the rate charged is 2% of the base of the withholding tax (value of the tax object). From the results of the study it can be concluded that the imposition of income tax on Freight Forwarding services at PT. Meratus Indonesia Surabaya branch is in accordance with Law No. 36 of 2008
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Article 23 Income Tax, Income Tax Law No. 36 of 2008, Freight Forwarding Services |
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 22 Jul 2020 03:54 |
| Last Modified: | 22 Jul 2020 03:54 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/549 |
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