Winarti, Winarti (2012) Prosedur Pemotongan, Perhitungan dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 atas Gaji Karyawan Tetap Pada PT. Harsi Pangan Utama di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.
![[img]](http://repositori.ukdc.ac.id/style/images/fileicons/text.png) |
Text
COVER, BAB 1, BAB 2 WINARTI_archive.pdf Download (7MB) |
|
Text
BAB , BAB 4 WINARTI_archive.pdf Restricted to Repository staff only Download (711kB) |
|
Text
BAB 5 , DAFTAR PUSTAKA WINARTI_archive.pdf Download (276kB) |
Abstract
As we know, the greater the tax role and importance in contributing revenues in order to finance the implementation of the independence of national development. This study focuses on the cutting mechanism or procadures, calculations, and reporting of income tax (PPh) section 21 for salaries of permanent employees at PT. Harsi Pangan Utama in Surabaya, the purpose of this study was to determine whether the PT. Harsi Pangan Utama been cut, the calculation and reporting of income tax section 21 in accodance with tax laws and regulations. Sampling techniques performed by using purposive sampling techniques, namely the researchers took a random sample accourding to the characteristics of the object of research. Object of study includes five employeas who have become permanent employees and have a different status as well as different status. The result showed that PT. Harsi Pangan Utama has executed deducation, calculation and reporting of income tax section 21 in accordance with the provisions o0f tax laws but PT. Harsi Pangan Utama still not only fully implemented procedures to employees who have income above the taxable income and non permanent employees statusand the week financial system that resulted in erorrs in the cutting procedure, calculation and peaporan income tax section 21 for permanent employees of PT. Harsi Pangan Utama.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | Income tax (VAT) of article permanent employees on income, tax laws. | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
||||||||
| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Users 38 not found. | ||||||||
| Date Deposited: | 06 Jul 2020 09:03 | ||||||||
| Last Modified: | 22 Apr 2022 04:30 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/353 |
Actions (login required)
 |
View Item |
