Skripsi

TAX REVIEW ATAS PAJAK PENGHASILAN BADAN SEBAGAI ALAT PENILAIAN TAX COMPLIANCE PADA CV ISTANA KOMPUTER.

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Penilaian

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ABSTRACT This study aims to determine the application of a tax review on corporate income tax (PPh) at CV Istana Computer and to find out whether the company has carried out its tax obligations in accordance with applicable tax regulations. This type of research is a qualitative research object, namely CV Istana Computer. The tax review carried out in this study is on corporate income tax, with data for 2019 and 2020 because CV Istana Computer has started implementing tax regulations in accordance with Tax Regulation No. 23 of 2018 concerning Taxes on certain gross turnovers for the tax period in 2019 and 2020. The results of this study state that the Final PPh Calculation of CV Istana Computer in 2019 and 2020 is in accordance with the applicable Taxation Law, especially in Government Regulation No. 23 of 2018 concerning income tax on income from businesses received or obtained by taxpayers who have certain gross turnover. The final income tax deposit of CV Istana Computer has been made on time. As well as reporting of Notification Letters is carried out on time by CV Istana Computer. Keywords: Corporate Income Tax, Tax Compliance, Tax Review

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207000094	T62519	T625192022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T625192022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xvii, 67 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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