ANALISIS PENERAPAN PERHITUNGAN PAJAK PERTAMBAHAN NILAI (PPN) DAN PAJAK PENGHASILAN (PPH) PASAL 22 TERUTANG SERTA PEMBAYARAN DAN PELAPORANNYA KE KAS NEGARA PADA CV. JAYA TAMBANG MAS PALEMBANG (original) (raw)
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Article 21 Income Tax is a tax payable on the income that the obligation to repay taxpayer. Income is in the from of salaries, honoraria, allowances and any other payments with respect to the name of work, services or activities undertaken by individual taxpayers in the country. Law used to regulate the amount of tax rates, metods of paymaent and tax reporting that Act 36 of 2008 and Per-31/PJ/2012. The p urpose of this study was ti determine how the application of Accounting, Counting, Cutting, Income Tax Deposits and Reporting section 21 at PT. Bagus Perkasa Lumajang. The analytical method used is descriptive quantitative method that addresses the problem in a way to collect, decipher, calculate, compare and explain the situation so that it can be concluded that include the calculation and accounting of Article 21. Results of research at PT. Bagus Perkasa Lumajang that there is an erorr in the calculation and remittance of income Tax Article 21, so that there is less difference in pay that resulted in state losses. Employees in the administration regulations are expected to more closely follow the development pf new and more accurate in calculating income tax withholding and reporting Article 21 in orderto avoid mistakes and delays in reporting.
MAKALAH PAJAK PENGHASILAN PASAL 22 KEGIATAN IMPOR, BENDAHARAWAN, DAN INDUSTRI TERTENTU
Puji syukur kami panjatkan kepada Allah SWT. karena berkat rahmat dan izin-Nya kami selaku penulis dapat menyelesaikan tugas makalah dengan judul "PAJAK PENGHASILAN PASAL 22 ". Makalah ini dibuat dengan tujuan untuk memenuhi tugas mata kuliah perpajakan 2 program studi Akuntansi. Kami mengucapkan terima kasih kepada dosen pengampu mata kuliah bapak Dr. Wirmie Eka Putra, S.E, M,Si.. yang telah memberikan tugas ini sehingga dapat menambah pengetahuan dan wawasan kami pada bidang studi ini. Kami selaku penulis menyadari bahwa makalah ini masih kurang sempurna. Tetapi kami berharap makalah ini dapat memberi manfaat kepada para pembaca. kami selaku penulis akan menerima dengan baik segala bentuk masukan baik itu kritik maurupun saran yang membangun untuk penulisan lebih lanjut.
ANALISIS PERHITUNGAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. XYZ
Jurnal ilmiah manajemen EMOR, 2023
Tax revenue is one of the most important sources of financing for national development. Changes in the economic structure from an agricultural economy to an industrial economy have led to an increasing role of taxes, especially VAT, as financing, the objectives of this study are How is the calculation of Value Added Tax at PT XYZ and How is the accounting treatment for the calculation of Value Added Tax at PT XYZ. The research method is a quantitative description with a purposive sampling approach with the condition that the tax provisions of VAT are 11%, the results of the study found that in calculating Value Added Tax (VAT), the indirect method can be used, namely output tax minus input tax, the result obtained is the tax that must be deposited into the State treasury.
Penelitian ini bertujuan untuk menganalisa pengaruh sikap wajib pajak, kesadaran wajib pajak, dan pengetahuan perpajakan terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan di kecamatan Kemuning kota Palembang. Metode statistik yang digunakan adalah analisis regresi berganda. Hasil pengujian menunjukkan bahwa secara parsial sikap wajib pajak berpengaruh secara signifikan terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan, kesadaran wajib pajak tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan, pengetahuan perpajakan tidak berpengaruh secara signifikan perpajakan terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan, dan secara simultan sikap wajib pajak, kesadaran wajib pajak, dan pengetahuan perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan.
PENERAPAN, PENGHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PAJAK PERTAMBAHAN NILAI (PPN
The purpose of this research is to apply in calculating, depositing, reporting, and recording the withholding of Value Added Tax which is carried out by the Office of the Ministry of Religion Kab. Tulungagung. The research method or research technique used is descriptive quantitative including collecting data related to the list of VAT tax payments, analyzing the calculation of Income Tax (PPh) Article 22, interview methods (interviews), documentation. The object of this research is the Office of the Ministry of Religion Kab. Tulungagung in the Hajj and Umrah Organization (PHU). Enforcement of Value Added Tax (PPN) Accounting at the Office of the Ministry of Religion Kab. Tulungagung is in accordance with the applicable tax laws. Office of the Ministry of Religion Kab. Tulungagung has kept separate and clear books of account regarding the acquisition and delivery costs of goods/services that are tax payable, nontaxable, subject to 0% rate and subject to VAT tax rate. 42 of 2009 and generally accepted accounting principles, namely the value added tax of goods and services and sales tax on luxury goods which are added to goods/services that have been purchased or sold.