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Mekanisme Penerapan Pp 46 Tahun 2013 Terhadap Perhitungan, Penyetoran Dan Pelaporan Pajak Penghasilan Badan Bagi Usahawan Orang Pribadi (study Kasus Pada Bengkel Laser Mobilindo Tahun 2017)


Oleh : Fennicke Heryansyah Halim

Info Katalog

Nomor Panggil : 2019_TA_PK_02416316

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Eka Pujianthi

Subyek : Income tax

Kata Kunci : government regulation No. 46 year 2013, income tax.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_PK_02416316_Halaman-Judul.pdf 1611.4
2. 2019_TA_PK_02416316_Bab-1.pdf 835.74
3. 2019_TA_PK_02416316_Bab-2.pdf 2173.44
4. 2019_TA_PK_02416316_Bab-3.pdf 694.33
5. 2019_TA_PK_02416316_Bab-4.pdf 2150.5
6. 2019_TA_PK_02416316_Bab-5.pdf 514.39
7. 2019_TA_PK_02416316_Daftar-pustaka.pdf 515.72
8. 2019_TA_PK_02416316_Lampiran.pdf 6312.1

S Salah satu sumber pendapatan negara terbesar yaitu pajak. Pajak merupakan sumber utama penerimaan negara yang menyumbang sekitar 70% dari seluruh penerimaan negara. Dari keseluruhan jumlah populasi Indonesia yaitu 265 juta jiwa, hanya 1,3 juta orang yang membayar pajaknya kepada negara.Begitu besarnya kontribusi pajak bagi negara, membuat pemerintah melalui aparaturnya berusaha melakukan berbagai sosialisasi kepada warga negara yang telah memenuhi syarat, pemerintah juga membuat kebijakan hukum yang berisi sanksi bagi seluruh wajib pajak termasuk aparatur negara yang melanggar pajak.Tujuan penulisan Laporan Tugas Akhir ini untuk mengetahui bagaimana mekanisme penerapan PP 46 Tahun 2013 terhadap perhitungan, penyetoran, dan pelaporan Pajak Penghasilan (PPh) Badan Bagi Usahawan Orang Pribadi. Data yang digunakan dalam penulisan Laporan Tugas Akhir ini adalah Bukti Penerimaan Surat (BPS), Bukti Penerimaan Negara, SPT Tahunan 1770, dan Sampel Penerimaan Omzet. Untuk mendapatkan data tersebut, penulis melakukan Praktik Kerja Lapangan dan wawancara dengan pegawai Bengkel Laser Mobilindo. Selama melakukan Praktik Kerja Lapangan, penulis memperoleh hasil dari penelitian belum sesuai dengan dengan PER-31/PJ/2012 tentang pedoman teknis tata cara pemotongan, penyetoran dan pelaporan pajak penghasilan orang pribadi sehubungan dengan usahawan yang memiliki penghasilan bruto tertentu.

O One of the biggest sources of state income is tax. Taxes are the main source of state revenue which accounts for around 70% of all state revenues. Of Indonesia's total population of 265 million, only 1.3 million people pay their taxes to the state.The amount of tax contribution to the state is so great, making the government through its apparatus try to do various socialization to citizens who have met the requirements, the government also makes a legal policy that contains sanctions for all taxpayers including state apparatus that violates taxes.The purpose of writing this Final Report is to find out how the mechanism for applying Government Regulation No. 46 Year 2013 (PP 46 year 2013) to the calculation, deposit, and reporting of Corporate Income Tax for Personal Entrepreneurs. The data used in writing this Final Report is proof of receipt of letters, proof of state revenue, individual income tax return (Form 1770), and income receipt sample. To obtain the data, the author conducted Field Work Practice and interview with employees of the Laser Mobilindo Workshop. During conducting Field Work Practice, the author obtained the results of the study not in accordance with PER-31/PJ/2012 concerning about technical guidance procedures for withholding, depositing and reporting of income taxes an individual in connection with a businessman who has a certain gross income.

O One of the biggest sources of state income is tax. Taxes are the main source of state revenue which accounts for around 70% of all state revenues. Of Indonesia's total population of 265 million, only 1.3 million people pay their taxes to the state.The amount of tax contribution to the state is so great, making the government through its apparatus try to do various socialization to citizens who have met the requirements, the government also makes a legal policy that contains sanctions for all taxpayers including state apparatus that violates taxes.The purpose of writing this Final Report is to find out how the mechanism for applying Government Regulation No. 46 Year 2013 (PP 46 year 2013) to the calculation, deposit, and reporting of Corporate Income Tax for Personal Entrepreneurs. The data used in writing this Final Report is proof of receipt of letters, proof of state revenue, individual income tax return (Form 1770), and income receipt sample. To obtain the data, the author conducted Field Work Practice and interview with employees of the Laser Mobilindo Workshop. During conducting Field Work Practice, the author obtained the results of the study not in accordance with PER-31/PJ/2012 concerning about technical guidance procedures for withholding, depositing and reporting of income taxes an individual in connection with a businessman who has a certain gross income.

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