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All Journal Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Journal Online Manajemen ELPEI (JOMEL) Journal of Accounting and Finance (JAF)
Laekkeng, Mursalim
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Amnesty: Jurnal Riset Perpajakan

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IMPLEMENTASI ASPEK PERPAJAKAN PADA KOPERASI DI KABUPATEN JENEPONTO Lestari, Harini; Laekkeng, Mursalim; Nurwanah, Andi
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5307

Abstract

This study aims to determine the implementation of the taxation aspects of cooperatives in Jeneponto Regency. The analysis method used is descriptive qualitative analysis method, namely describing, analyzing, and explaining the implementation of taxation aspects in cooperatives in Jeneponto Regency based on the applicable taxation provisions to get a clear and comprehensive picture of the taxation aspects of each cooperative. The results of this study indicate that the implementation of the taxation aspects of the cooperative in Jeneponto Regency is in accordance with the self-assessment system referring to existing tax regulations, both in the calculation and withholding of taxes. However, the self-assessment system has not been implemented optimally by cooperatives. Cooperatives in Jeneponto Regency in fulfilling their payable tax obligations are still forced through a summons from the tax officer. Cooperatives in Jeneponto Regency apply Final Income Tax based on Peraturan Pemerintah Nomor 23 Tahun 2018 and Income Tax on Remaining Business Results based on Peraturan Menteri Keuangan Nomor 111 / PMK / 03/2010.
Co-Authors Agustina Ishak, Rahayu Amir Amir Mahmud Amiruddin Amiruddin Hilman, Nurfadhilah Ismayanti Istanto Junaid, Asriani Junaiddin Zakaria Lestari, Harini Marzad, Dwi Irianti Nurwanah, Andi Rahim, Syamsuri Syah Putri, Nurwulan