ANALISIS PENERAPAN PAJAK PENGHASILAN PADA PT. ENSEVAL PUTERA MEGATRADING Tbk

Main Article Content

Agung Prasetya Suhendro . Riana R Dewi

Abstract

The purpose of this research is to find out and analyze the application of income tax at PT. Enseval Putera Megatrading Tbk. This study uses descriptive qualitative research. The object of this research is PT Enseval Putra Megatrading Tbk. The analysis technique of this research uses comparative descriptive analysis. Data collection techniques are observation and interview. The results showed that the analysis of calculation, deduction, payment and reporting of Article 21 PPh at PT Enseval Putera Megatrading Tbk was in accordance with the law and there was no difference in calculation between the company and the researcher. Analysis of calculation, deduction, payment and reporting of Article 22 PPh to PT Enseval Putra Megatrading Tbk is in accordance with the law. Although there is a very small difference between companies and researchers. This happened because of the basic calculation of Article 22 Income Tax. Analysis of calculation, deduction, payment and reporting of Article 23 PPh at PT Enseval Putra Megatrading Tbk was in accordance with the law and there was no difference in calculation between the company and the researcher.

Article Details

How to Cite
PRASETYA, Agung; ., Suhendro; DEWI, Riana R. ANALISIS PENERAPAN PAJAK PENGHASILAN PADA PT. ENSEVAL PUTERA MEGATRADING Tbk. Prosiding Seminar Nasional: Manajemen, Akuntansi, dan Perbankan, [S.l.], v. 1, n. 1, p. 781-793, oct. 2018. Available at: <http://conferences.uin-malang.ac.id/index.php/semnasfe/article/view/790>. Date accessed: 29 mar. 2024.
Section
Articles

References

Hutagaol, John. 2003. Sekilas Tentang Prinsip dan Konsep Dalam Pelaporan SPT. Jurnal Perpajakan Indonesia Vol. 2, No. 8 Maret 2003. Pp: 24:28.
Kesek, M dan Karamoy, H. 2013. Prosedur Perhitungan Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Gaji Pegawai Pada Pemerintah Kota Bitung. Accountability, Vol. 2 No2
Krupsky, Kenneth J. 2005. Withholding Tax on Interest Paid to US and UK.”Financial Institution”. Tax Management International Journal.Pp: 340-342.
Mardiasmo. 2012. Perpajakan. Andi: Yogyakarta.
Siska, Febriyanti. 2013. Evaluasi Penerapan Pemotongan Pajak Penghasilan Pasal 23 atas Jasa Perawatan, Pemeliharaan dan Perbaikan Kendaraan Pada CV. Anugrah Multi Sarana. Jurnal Jurusan Akuntansi STIE MDP.
Undang-Undang No. 36 Tahun 2008 mengenai Perubahan Keempat atas Undang-Undang No. 17 Tahun 2000 tentang Pajak Penghasilan. Jakarta: PT. Cipta Bina Parama. 2008.
Yuni, Yolanda Amha. 2013. Perhitungan dan Prosedur Pemotongan Pajak Penghasilan Pasal 22 atas Pengadaan Barang Pada Dinas Pekerjaan Umum Kabupaten Deli Serdang. JURNAL ILMIAH SINERGI POLMED.