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All Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Darozatun Nur Fadillah
Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat
Economics, Econometrics & Finance Education Other

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TINJAUAN ATAS PENERIMAAN PAJAK PENGHASILAN PASAL 23 DI KANTOR PELAYANAN PAJAK PRATAMA MUARA TEWEH TAHUN 2017-2019 Darozatun Nur Fadillah; Yohana Yustika Sari; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

The preparation of this Final Project is carried out to deepen the understanding of how the Income Tax Article 23 at the Muara Teweh Tax Office is maximized as a source of revenue. The research was conducted at the Muara Teweh KPP using data on revenue targets and realization for 2017-2019. In general, Income Tax Article 23 at the Muara Teweh Tax Office has a Target and Realization Growth Report every year. However, each year has a different target and realization, so it is necessary to elaborate and make comparisons by calculating each year, it will be seen that there will be a decrease and increase in Article 23 Income Tax revenue that occurs at the KPP Pratama Muara Teweh so efforts must be made to increase revenue. income tax
Co-Authors Ayu Oktaviani Yohana Yustika Sari