ABADI, KONDIAS PRASETYO SUKMA (2017) PROSEDUR PELAPORAN SPT TAHUNAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA PURWOKERTO. D3 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
Tax return is a letter by which the Taxpayer is used to report the
calculation and or payment of taxes, tax objects and or non taxable objects and or
assets and liabilities, in accordance with the provisions of the taxation legislation.
The purpose of this field work practice is to know how the reporting
procedure of the reporting annual taxreturn of statutory bodies taxpayers. The
method used in this field practice is interview, observation, documentation, and
literature study. Data of this writing is obtained from the results of field work
practice in Tax Office Purwokerto.
The results of this field practice stated that as stipulated in the Tax Law,
the annual tax return has a function as a means for Taxpayers in reporting and
accounting for the calculation of the amount of taxes actually owed. In addition,
the annual tax return serves to report the payment or settlement of tax either the
Taxpayer himself or through the mechanism of cutting and collection conducted
by the cutting or collecting, reporting the assets and liabilities, and payment from
the cutter or collector about the withholding and collection of taxes that have
been done.
Dosen Pembimbing: | unspecified | unspecified |
---|---|
Item Type: | Thesis (D3) |
Additional Information: | Pembimbing: Tryas Chasbiandani, SE, M.S.Ak, Ak, CA |
Uncontrolled Keywords: | Reporting Procedure, Annual Tax Return, Indonesia Tax Office |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi D3 |
Depositing User: | Dan Kh |
Date Deposited: | 03 Jan 2018 06:32 |
Last Modified: | 13 May 2024 06:49 |
URI: | http://repository.ump.ac.id/id/eprint/6710 |
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