Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Ade Suryana
Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia
Education Social Sciences Other

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

Found 1 Documents
Search

 1 
PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILANPASAL 23 ATAS JASA MAKLON PADA PT. PRIMA JIREH TAHUN 2015 DI JAKARTA Ade Suryana; Devi Purnama Sari; Desy Nur Fadhilah
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues)
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.657 KB) | DOI: 10.31334/reformasi.v2i3.603

Abstract

Article 23 Income Tax is a tax deducted from income received or obtained by a Domestic Taxpayer (individual and entity) and Permanent Establishment (BUT) originating from capital, delivery of services or other activities other than those deducted by PPh 21. Purpose from this research is to find out whether the implementation of the Income Tax Article 23 deduction, deposit and reporting on PT Prima Jireh is in accordance with the applicable laws and regulations. One effort in collecting data on this final project is by conducting observations where the author conducts an internship. From the research conducted, it can be concluded that the implementation of Article 23 Income Tax deductions and deposits made by the company is not in accordance with the applicable laws and regulations because there are still Article 23 Income Taxes that have been late deposited and reported.
Co-Authors Desy Nur Fadhilah Devi Purnama Sari