Penerapan Perhitungan dan Pelaporan Pajak Penghasilan Pasal 23 di PT Flextronics Technology Indonesia.
| dc.contributor.advisor | Lestari, Nanik | |
| dc.contributor.author | Aflianna, Aflianna | |
| dc.date.accessioned | 2023-01-09T03:06:07Z | |
| dc.date.available | 2023-01-09T03:06:07Z | |
| dc.date.issued | 2018-01-11 | |
| dc.description.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. | en_US |
| dc.description.abstrak | Undang-undang perpajakan selalu mengalami perubahan dengan mengikuti perkembangan yang signifikan. Sistem dan prosedur perpajakan yang berlaku terus disempurnakan dan disederhanakan dengan memperhatikan asas keadilan, pemerataan, manfaat, dan kemampuan masyarakat melalui peningkatan mutu dan kualitas. Tujuan dari penelitian ini adalah untuk mengetahui perhitungan, pelaporan dan pembayaran pajak penghasilan pasal 23 yang terdapat di PT Flextronics Technology Indonesia. Penelitian ini menggunakan analisis deskriptif dengan sumber data yang berkaitan dengan pajak penghasilan pasal 23 di PT Flextronics Technology Indonesia atas jasa yang dilakukan oleh Konsultan Pajak dengan periode 31 Oktober 2017. Hasil penelitian menunjukan bahwa perusahaan telah melaksanakan kewajiban formal yaitu melaksanakan pembukuan, perhitungan, pelaporan dan pembayaran pajak penghasilan pasal 23 sesuai dengan ketentuan perpajakan yang berlaku. | en_US |
| dc.identifier.uri | https://repository.polibatam.ac.id/xmlui/handle/123456789/546 | |
| dc.language.iso | id | en_US |
| dc.publisher | Politeknik Negeri Batam | en_US |
| dc.subject | Manajemen Bisnis | en_US |
| dc.subject | Akuntansi | en_US |
| dc.subject | Accounting | en_US |
| dc.subject | Manajemen dan Ilmu yang Berkaitan | en_US |
| dc.subject | Ilmu Ekonomi | en_US |
| dc.subject | Tax | en_US |
| dc.title | Penerapan Perhitungan dan Pelaporan Pajak Penghasilan Pasal 23 di PT Flextronics Technology Indonesia. | en_US |
| dc.title.alternative | Application of Calculation and Reporting od Income Tax Article 23 in PT Flextronics Technology Indonesia | en_US |
| dc.type | Thesis | en_US |