Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Nathanael , Joshua
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT KBS TAHUN 2020 Nathanael , Joshua; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33130

Abstract

This research aims to determine whether the withholding, deposit and reporting of income tax complies with the provisions of the applicable tax laws and regulations in Indonesia according to Articles 21, 23 and 25 of PT KBS.iData collection techniques were determined through field research, interviews, documentation and literature review.iThis type of research is qualitative research using descriptive methods. The results of this study indicate that the withholding and reporting of income tax Articles 21, 23 and 25 of PT KBS are in accordance with the applicable tax regulations.iRegarding taxpayer compliance with filing and reporting requirements, PT KBS experienced delays and corrections in filing and reporting PPh Articles 21 and 23.iThere was no delay in Article 25 of the Income Tax Law and in accordance with KEP-537/PJ/2000.i
Co-Authors Yuniarwati, Yuniarwati