AkMen JURNAL ILMIAH
Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah

ANALISIS PERHITUNGAN PAJAK PENGHASILAN (PPH) PASAL 21 BERDASARKAN PERATURAN DIREKTUR JENDRAL PAJAK NOMOR PER-31/PJ/2012 PADA PT. GELAEL INDOTIM MAKASSAR

Hj. Rostiaty Yunus (Unknown)

Article Info

Publish Date
30 Jun 2016

Abstract

This study aims to determine the application of Article 21 of the Income Tax made by PT. Gelael INDOTIM Makassar. The method used in this research is a comparative descriptive method is a method to perform a comparison between the theoretical framework based DGT Regulation No. Per-31 / PJ / 2012 on Income Tax (VAT) of Article 21 with facts on the ground. The results of this research is the mechanism of income tax (VAT) of Article 21 according to the DGT Regulation No. Per-31 / PJ / 2012 and procedures for calculation of Income Tax (VAT) of Article 21 carried out by PT. Gelael INDOTIM Makassar then comparing not found perbedaan.Perhitungan Tax Article 21 payable by DGT Regulation No. Per-31 / PJ / 2012 obtained yield was Rp.6.320.255, - While the data obtained from PT.Gelael INDOTIM Makassar based payroll obtained the same number of Rp.6.320.255.-

Copyrights © 2016




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
AkMen JURNAL ILMIAH
Website

Abbrev

akmen

Publisher

institute teknologi dan bisnis nobel indonesia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...