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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Akuntansi dan Ekonomika Kompartemen : Jurnal Ilmiah Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan AKTSAR: Jurnal Akuntansi Syariah BALANCE: Economic, Business, Management and Accounting Journal Proceeding of National Conference on Accounting & Finance JAMP : Jurnal Administrasi dan Manajemen Pendidikan Jurnal Akuntansi dan Governance Review of Applied Accounting Research J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Diska Arliena Hafni
Universitas Aisyiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Review of Applied Accounting Research

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ANALISIS PELAKSANAAN KEWAJIBAN ATAS PAJAK PENGHASILAN PASAL 21 PADA RUMAH SAKIT X DI KLATEN-JAWA TENGAH Nila Nurma Ningsih; Diska Arliena Hafni
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.275 KB) | DOI: 10.30595/raar.v1i2.11943

Abstract

The purpose of research is to analyze the implementation of the obligations of Hospital X in Klaten on income tax Article 21. This study employed a qualitative research method using a descriptive approach. There were used primary data and secondary data. The data were collected by through observation, interviews and documentation. The data analysis techniques used were descriptive analysis and comparative analysis. The results of this study indicated that during 2017 until 2019, Hospital X carried out its obligations for income tax article 21 quite well, although in some cases, there were still errors. Based on the activities of calculating and withholding Article 21 Income Tax, Hospital X was still not in accordance with the tax law. In contrast to the calculation and withholding of Article 21 Income Tax, the activities of depositing and reporting taxes at Hospital X during 2017 until 2019 had carried out their obligations on time and in accordance with existing rules or laws.
Co-Authors Ali Djamhuri Beti Setiawati Fathah, Rigel Nurul Febi Ismiati Haris Darussalam Kurniawati Kurniawati Mafiroh Fitri Mulani Muhammad Ibnu Hajar Al-Haetami N. Nurjanah Nila Nurma Ningsih Putri Septiawati Rahmawati, Fitri Maulidah Raisya Nuraini Putri Risky Ayu Lestari Seto Satriyo Bayu Aji Sofia Nur Arifin Maulana Suli Lurhito Uni Mardhotillah Vika Yosita Windi Annesta Pratiwi Yulia Nita Ningsih Zustika Nada Mahmudah