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All Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Saipudin
Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
Economics, Econometrics & Finance Education Other

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TATA CARA PEMUNGUTAN PAJAK PENERANGAN JALAN PADA KANTOR BAPPENDA KABUPATEN KOTAWARING TIMUR Dias Tri Utami; Saipudin; Suyatno
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

This final project aims to discuss the procedures for collecting PPJ at the Bappenda Office of East Kotawaring Regency.The results obtained from this study are that the PPJ collection procedure is carried out based on Government Regulation Number 91 of 2010. The effectiveness of PPJ in Kotawaringin Timur Regency in 2018-2020 is in the effective category, but efforts are still needed to be made so that PPJ continues to increase and can make a good contribution to the region. The Bappenda Office of East Kotawaringin Regency must also move to provide socialization, education, improve and facilitate services to the community in carrying out their tax obligations.
ANALISIS PEMOTONGAN,PELAPORAN, DAN PENYETORAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP TAHUN 2020 (STUDI KASUS BANK BTPN KC BANJARMASIN) Jemmy Perdana; Saipudin
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Destination. This study aims to find out how to analyze the withholding, deposit, and reporting of income tax article 21 for permanent employees at the national pension savings bank. The data analysis technique used in this research is descriptive technique, with this the researcher can describe the research object under study using qualitative methods. The results obtained from the study indicate that withholding, depositing, and reporting income tax article 21 at Bank BTPN KC Banjarmasin is in accordance with the provisions of Law NO/36/2008 Income Tax
Co-Authors Dias Tri Utami Jemmy Perdana Suyatno