Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM
Kolang, Engelina Aprilia Fergenia
Unknown Affiliation
Economics, Econometrics & Finance Education

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

Found 1 Documents
Search

 1 
Penerapan Pajak Penghasilan Pasal 23 dan Perlakuan Akuntansi Atas Jasa Sewa Alat Berat Pada PT Samudera Mulia Abadi Kolang, Engelina Aprilia Fergenia; Sondakh, Jullie; Pangerapan, Sonny
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The income tax has an important role as one of the state revenues. Article 23 of Income Tax is one of the state revenues that has a large contribution. This research was conducted at the mining contractors company, PT Samudera Mulia Abadi. This research aimed to evaluate the application of Income Tax in Article 23 on heavy equipment rental services at PT Samudera Mulia Abadi whether it was related to the Law Number 36 of 2008, Paragraph 1(c). This research used a qualitative method with a descriptive approach. The results revealed that the calculation and reporting process of PT Samudera Mulia Abadi was related to the Law Number 36 of 2008 concerning Income Tax. In addition, this company records based on the accounting standards.
Co-Authors Jullie J Sondakh Sonny Pangerapan, Sonny