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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Ampere Pendas : Jurnah Ilmiah Pendidikan Dasar Tunas Cendekia : Jurnal Program Studi Pendidikan Anak Usia Dini Al-Kharaj: Journal of Islamic Economic and Business BIO-EDU: Jurnal Pendidikan Biologi Jurnal Ilmiah STOK Bina Guna Medan INTELEKTIVA JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Informasi Sains dan Teknologi (ISAINTEK) Jurnal Pengabdian Kepada Masyarakat Sosiosaintifik International Journal of Contemporary Accounting Jurnal Administrasi Publik dan Bisnis (JaPaBis) Jurnal Pendidikan Profesi Guru BEduManageRs Journal : Borneo Educational Management and Research Journal Jurnal Pengabdian Kepada Masyarakat Serumpun Mengabdi Jurnal Manajemen FE-UB
Erna
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PENGARUH SELF ASESSMENT SYSTEM DAN WITHHOLDING TAX SYSTEM TERHADAP OPTIMALISASI PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA CIBITUNG Lintas; Erna
Jurnal Manajemen FE-UB Vol. 11 No. 1 (2023): Jurnal Manajemen FE-UB
Publisher : Fakultas Ekonomi Universitas Borobudur

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Abstract

Taxes are the main source of state revenue and are the largest in the APBN. For this reason, taxes are a very important factor for state finances, especially to guarantee the continuous recovery of national development, in financing state spending, both for general financing purposes, and financing in the context of carrying out government functions. Besides that, revenue from the tax sector is a very potential source of funding because the government can collect funds appropriately through the collection or withholding of taxes based on applicable laws.   Keywords: Self Assessment System, Withholding Tax System, Optimization Of Income Tax Revenue Article 21
Co-Authors Achmad Setiawan Ade Evriansyah Lubis adisyanurfadillah Andi Ana Humaerah Anisa Anugrawati, Sri Dewi Asmanurhidayani, Asmanurhidayani Aulia BAMBANG SURAHMAN BASYIRAH Burhani, Shidik Chen, Robin Dina Destari Dine Trio Ratnasari Eman Sulaeman Ermawati Fathul Amri, Moh Ghaffar, Mukhlisa A Goso , Goso Herdy Pratama Putra Hidaya Ibrahim Halim Iriyanti, Riya Jihan Julianti Kurniawan, Zuki Lia Lintas Lukman M.Taufik Hidayat Mahrudin MAWARNI FATMA Monalisa Muhammad Aris MURTANTO Nadia Mustopa Nilam Sari Rahmadani, Sukri Ramadan Ramdhani, Harri Regina Jansen Arsjah Reka Ridho Riesti Yulvianti Rifqi Rizka Amalia Safira, Meylia Safira, Safra Saragih, Delima Syakira Eka Windari Syamsul Hadi Wahidah Alwi Wahyu, Reski Wini Yadi Heryadi