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All Journal Jurnal Paradigma Akuntansi
Darell, Christopher
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Economics, Econometrics & Finance Social Sciences

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ANALISIS KEWAJIBAN PPH PASAL 21 PT. CDS PADA TAHUN PAJAK 2021 Darell, Christopher; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34955

Abstract

The results of this study aim to identify PT. CDS’ compliance as taxpayer in fulfilling the calculating, paying, and reporting tax obligations in 2021. PT. CDS is engaged in manufacturing Garment Products to be supplied to several brands and offices. The results of this study indicate that PT. CDS has not fully carried out its calculation obligations in accordance with the applicable law, but has fully carried out its payments and reporting obligations in accordance with the regulations.
Co-Authors Widjaja, Purnamawati Helen