Skripsi
KEFEKTIFAN PROSEDUR PEMBAYARAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI PADA KANTOR SEKRETARIAT DAERAH KABUPATEN MUARA ENIM
Income Tax Article 21, which is often referred to as Income Tax Article 21, is a tax on income, namely in the form of salaries, wages, honoraria, allowances, and other payments in whatever name and form in connection with a job or position, services, and activities carried out. by private persons. The purpose of this study was to see the procedure for payment and reporting of Article 21 income tax that has been carried out by the Regional Secretariat of Muara Enim Regency. The background of this research is to avoid additional costs resulting from errors or delays in calculating Income Tax deductions or reporting from Civil Servants at the Regional Secretariat of Muara Enim Regency. The research method used in this research is descriptive method. Data collection techniques used for this research are library research and documentation. Data analyzer related to income tax payment alternatives Article 21. The results of this study indicate that the treasurer salaries of the Regional Secretariat of Muara Enim Regency have an important role in the payment and reporting of income tax on employee salaries at the Regional Secretariat Office of Muara Enim Regency.
Inventory Code | Barcode | Call Number | Location | Status |
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2107005397 | T69298 | T692982021 | Central Library (Refence) | Available |
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