Penerapan Perhitungan dan Pelaporan Pajak Penghasilan Pasal 23 di PT Flextronics Technology Indonesia.
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Date
2018-01-11
Authors
Aflianna, Aflianna
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
Tax Laws always change with the following significant development. The
prevailing and simplified taxation systems and procedures are continuously
refined and simplified by taking into consideration the equity principle of equity,
benefit and capacity of the community through improvements in quality and
quality. The purpose of this research is to know the calculation, reporting and
payment of income tax article 23 contained in PT Flextronics Technology
Indonesia. This research uses descriptive analysis with data source relating to
income tax article 23 at PT Flectronics Technology Indonesia for sevice
performed by tax consultant with periode 31 october 2017. The result of research
show that company have executed formal obligation that is executing
bookkeeping, calculation, reporting, and payment of income tax article 23 in
accordance with applicable taxation provisions.
Description
Keywords
Manajemen Bisnis, Akuntansi, Accounting, Manajemen dan Ilmu yang Berkaitan, Ilmu Ekonomi, Tax