Penyusunan Modul Aplikasi Pajak Pribadi dan Badan Perusahaan Jasa

Abstract

The research is done in Batam State Polytechnic Jl Parkway No. 5 Batam Centre, Batam with the title is Entity And Personal Tax Application (EPTA) Module Preparation Of Service Company. The purpose of this research is to make improvements the previously module by completing the preparation of a informative, real, integrated and complete new EPTA module . The research is done by using descriptive preparation method to describe personal and entity taxation application case according to the interview results to certain types of companies about the accounting transactions that occur and observation of previously EPTA module . The observation result is the previously EPTA module need to be refined to facilitate students in understanding the taxation rules and practice it correctly. Based on the observations of the author to previously EPTA module, the module has been compiled with the good information transaction but for some transactions still need more information in order to students can assess the tax rules in accordance with the transaction, and other comprehensive information to fill out SPT correctly and completely and presentation of evidence in the form of transaction like company.