Image of EVALUASI PENERAPAN PAJAK BADAN SESUAI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 2 TAHUN 2020 PADA CV. AUTO MAS MOBILINDO

Skripsi

EVALUASI PENERAPAN PAJAK BADAN SESUAI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 2 TAHUN 2020 PADA CV. AUTO MAS MOBILINDO

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

This study aims to evaluate the application of corporate tax according to the KUP of the PPh Law and the Law of the Republic of Indonesia Number 2 of 2020 on CV. Auto Mas Mobilindo. In this study, researchers used descriptive research analysis techniques. This technique is done by collecting data, then processing it by arranging, sorting, grouping, and verifying the data so that an evaluation of the data can be carried out. The data used in this study are primary and secondary data. The primary data used is in the form of records of results obtained through interviews and observations, while secondary data is in the form of data obtained from regulations related to Law Number 2 of 2020. The results of the evaluation in this study are that the company CV. Auto Mas Mobilindo has used the rules in accordance with Law No. 2 of 2020 with a tax rate of 22%. However, the company has not yet received evidence of withholding Article 23 income tax from business partners, so it cannot credit the proof of withholding Article 23 income tax so that the company CV. Auto Mas Mobilindo can be said to have suffered a loss. The limitation in this study is that it only uses the 2020 Financial Statements, no prior or subsequent years.

Availability
Inventory Code Barcode Call Number Location Status
2307005873T70143T701432021Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T701432021
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvii, 79 hlm.; Ilus.; 21 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment