Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi
Suharno, Ita Juniarti Saputri, Fadjar Harimurti &
Universitas Slamet Riyadi
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENERAPAN KEWAJIBAN PPH PASAL 23 PADA KOPERASI SUMBER KARYA DI WONOGIRI Suharno, Ita Juniarti Saputri, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.179 KB)

Abstract

The purpose of this research is to analyze income tax article 23 in calculation of deposit and reporting on Koperasi Sumber Karya. Another purpose of this research is to analyze tax compliance in Indonesia especially income tax article 23 because there is use withholding tax. This research use descriptive method to analyze application income tax article on Koperasi Sumber Karya. The data used document calculation of deposit and reporting in 2017. That results of the research are that taxpayers Koperasi Sumber Karya has performed the calculation of depositing and reporting well and true for income related to the use of property but not doing the use of services, Koperasi Sumber Karya not doing the calculation of depositing and reporting.Keywords: income tax article 23, calculation, depositing, reporting.
Co-Authors