D-3 Akuntansi
Permanent URI for this collectionhttps://repository.polibatam.ac.id/handle/123456789/78
Browse
8 results
Search Results
Item Analisis Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 pada Politeknik Negeri Batam(Politeknik Negeri Batam, 2012-07-12) Gusmelia, Selfi; Kartikaningdyah, ElyItem Perhitungan dan Pencatatan Pajak Penghasilan (PPh) Pasal 21 Masa Karyawan Pada PT Proserv(Politeknik Negeri Batam, 2012-07-16) Sari, Winny Ambar; Ramdhaniah, ChiciItem Perhitungan dan Pencatatan Pajak Penghasilan (PPh) Pasal 21 Masa Karyawan Pada PT Proserv(Politeknik Negeri Batam, 2012-07-16) Sari, Winny Ambar; Ramdhaniah, ChiciItem Evaluasi Pelaksanaan Sensus Pajak Nasional Serta Peranannya Terhadap Peningkatan Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Batam(Politeknik Negeri Batam, 2013-07-08) Anggriani, Henny; Darmawan, ArifItem Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 atas Pegawai Tetap pada PT PLN Batam(Politeknik Negeri Batam, 2014-07-21) Dea Irwadi, Apri; Lestari, NanikThe purposes of this final task are first, to find out how are the withholding, payment and reporting of income tax article 21 of permanent employees at PT PLN Batam. Second, to find out whether the withholding, payment and reporting of income tax article 21 of permanent employee at PT PLN Batam are matching with the Directorate General of Taxation Regulations PER-31/PJ/2012 and PER-14/PJ/2013. The research method used is description method, which describe the withholding, payment and reporting of income tax article 21 of permanent employees at PT PLN Batam. The result of this research explains that the withholding, payment and reporting of income tax article 21 of permanent employees at PT PLN Batam are well done, on time and match with the Directorate General of Taxation Regulations.Item Analisis Perhitungan Pajak Penghasilan Pasal 23 Pada Pt Xyz Batam(Politeknik Negeri Batam, 2015-07-30) Mustika, Rita; sinarti, sinartiItem Perhitungan Pajak Penghasilan (Pph) Badan Tahunan Pada Pt. Intangible Resources Berdasarkan Pp No. 46 Tahun 2013(Politeknik Negeri Batam, 2015-07-06) Maharani, Merita Dewi; sinarti, sinartiThis research aims to determine how the calculation of income Tax (VAT) in 2013 and 2014 at PT Intangible Resources based on PP No. 46 Year 2013. PP No. 46 Year 2013 is a goverment regulation which is intended to taxpayers who have gross income below Rp4.800.000.000 (four billion eight hundred million dollars rupiah). PP No. 46 Year 2013 Article 2 (two) explains the magnitude of the tax rate is 1% (one percent) of the gross income and shall be final. PT Intangible Resources which has a gross income below Rp4.800.000.000 (four billion eight hundred million dollars rupiah) is one of the affected object of PP No. 46 Year 2013. Based on the results we concluded that the calculation of Income Tax (VAT) payable in 2013 and 2014 have not been fit with the prevailing tax regulations.Item Perhitungan Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 21 Pada Karyawan Bpom Di Batam(Politeknik Negeri Batam, 2015-08-06) Wijayanti, Asri; handayani, yosiBPOM in Batam is a government institution that has made a deposit calculation and reporting of income taxes Article 21. BPOM in Batam is using two applications, namely the application of basic salary of employees (GPP) and E-spt such as article 21 to calculate earnings and honanorarium received honorary civil servants and employees. Calculation of income tax for civil servants has used GPP application and at the input to the application of e-spt such as by entering the amount of gross income and income tax, as income tax calculation for nonpermanent employees still use by manual , namely by using Microsoft Excel and input to e-spt. Tax Article 21 Income tax payable calculation using different GPP application by way of tax calculation of income tax payable pursuant to section 21 tax regulations PER-31/PJ/2012 there is a difference in the underpayment of Rp. 2.683 and more pay Rp. 274.565 to 50 employees, the period of October 2014. The amount of tax payable should be paid by the BPOM Batam in October 2014 amounted to Rp. 1.418.366