Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Agus Subandoro
STIE Mahardhika, Surabaya
Economics, Econometrics & Finance

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ANALISIS PERHITUNGAN DAN PELAPORAN PPh PASAL 23 ATAS PENDAPATAN PERUSAHAAN PADA PT.JAGAD TOTAL LOGISTIC EXPRESS Erren Imaniar Rizqi; Agus Subandoro
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.94

Abstract

Tax is a mandatory contribution or contribution paid by the people or taxpayers to the state for the benefit of the government and the welfare of the community. Revenue is income arising from the company's activities which are commonly known by different names such as sales, sales of services (fees), interest, dividends, royalties and rent. Meanwhile, the purpose of this research is to find out the procedure for calculating and reporting company income at PT. Jagad Total Logistic Express and whether it is in accordance with Tax Law no. 36 of 2008 and 141/PMK.03/2015.             In this study, the research method used was descriptive quantitative. This study will discuss the problem by collecting, describing, calculating, and comparing a situation and explaining a situation. From the research results show that the calculation of PPh. Article 23 is subject to a 2% rate and it can be concluded that the calculation and reporting of Income Tax Article 23 on Company Revenues at PT. Jagad Total Logistic Express is fully in accordance with Tax Law no. 36 of 2008 and 141/PMK.03/2015
Co-Authors Erren Imaniar Rizqi