Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Septina Putri Parsiah
Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat
Economics, Econometrics & Finance Education Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
MEKANISME PEMOTONGAN, PENYETORAN, DAN PELAPORAN PPh PASAL 23 ATAS JASA PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG (DPUPR) BANJARMASIN Septina Putri Parsiah; Siti Mutmainah Zulfaridatulyaq
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the mechanism of withholding, filing and reporting PPh 23 DPUPR Banjarmasin. In recent years, the growth of regional original income (PAD) has increased very well. Income Tax Certificate (PPh 23), as described in the law, so that the Banjarmasin DPUPR can fulfill its income tax obligations, such as withholding Article 23 of Income Tax on payments determined by law and tariff procedures, which must be complied with by interested parties. This research was conducted with the aim of knowing the mechanism for withholding, depositing, and reporting income tax article 23.
Co-Authors Siti Mutmainah Zulfaridatulyaq