Naimatul Aufa
Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat

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TATA CARA PEMUNGUTAN PAJAK PENGHASILAN (PPH) PASAL 22 DAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS BELANJA BARANG PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA BANJARMASIN Jody Aptriady; Naimatul Aufa
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Abstract

The research in this final project aims at the procedures for collecting PPh 22 and VAT on goods + expenditures carried out by government agencies and then reviewing from books, references and data obtained to make suggestions and conclusions based on - the results of the analysis to -more -increase--return- compliance in collecting pph 22-and-vat. The conclusion of this study is: the collection of PPh 22-and-VAT is carried out by the government treasurer properly according to the applicable laws and regulations by using a holding system.