Jurnal Riset Akuntansi Aksioma
Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020

ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 23 PADA PERUSAHAAN JASA PERBANKAN

Anggun Hilendria (Unknown)
Lalu Takdir Jumaidy (Unknown)
D. Tiallurra Della Nabila (Unknown)



Article Info

Publish Date
15 Jun 2020

Abstract

This study aims to determine the application of income tax accounting article 23 in the business activities of Mataram BTN Bank. The results of the study explained that Mataram BTN Bank has approved the payment of income tax article 23 on vehicle rental in accordance with applicable tax regulations and has recorded accounting for vehicle rental costs and taxes on vehicle rental, calculates tax on vehicle rental, tax payment and tax reporting.

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Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. ...