RIDHO, SOCHIBUL (2020) SISTEM PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN BADAN PERUSAHAAN DAERAH AIR MINUM KABUPATEN PURBALINGGA. D3 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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SOCHIBUL RIDHO COVER.pdf

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SOCHIBUL RIDHO BAB I.pdf

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SOCHIBUL RIDHO BAB II.pdf

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Abstract

This finial project report aims to find out how the system of calculating deposits
and reporting corporate income tax at PDAM Kabupaten Purbalingga. Data
collection methods using primary and secondary methods. Primary data is data that
describes the state or activity of an agency, while the secondary method is obtained
from intermediary media or indirectly in the form of books, records, existing
evidence or archived data. PDAM Kabupaten Purbalingga has some income and
expenses needed in carrying out its activities so that the government regulates the
calculation procedures for corporate taxpayers is republic of Indonesia Minister of
Finance regulation number 215/PMK.03/2018 and subject to a facility profit rate of
50% x 25%. PDAM Kabupaten Purbalingga annual notification latter deposit
system uses a manual system. Barriers that affect manual annual notification
reporting is the employee is slow in reporting the notification latter at the end of the
notification period. The results of this fieldwork concluded that the system for
calculating, depositing and reporing corporate income tax was in accordance white
applicable taxation regulations.

Dosen Pembimbing: Setyadi, Edi Joko | unspecified
Item Type: Thesis (D3)
Uncontrolled Keywords: Corporate Income Tax, Notification Latter, Corporate Taxpayer
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi D3
Depositing User: Dan Kh
Date Deposited: 05 Oct 2021 02:27
Last Modified: 02 Jan 2025 07:23
URI: http://repository.ump.ac.id/id/eprint/10520

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