JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Vol. 3 No. 1 (2022)

PENERAPAN PERPAJAKAN PADA DANA DESA DI DESA ANJIR SERAPAT TENGAH KABUPATEN KAPUAS KALIMANTAN TENGAH TAHUN 2021

Khairani Safitri (Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
Saprudin (Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat)

Article Info

Publish Date
22 Mar 2022

Abstract

This study aims to determine the tax application system on the use of Village Funds, the amount of village funds received in 2021, taxes imposed on village funds, as well as procedures for collecting and calculating taxes on village funds. This research begins by finding out the total village funds received, then finding out the taxes applied, and finally calculating the taxes imposed on village funds in 2021. The results of the study found that the 2021 village fund was Rp. 1,421,453,000, Tax paid Rp. 22,320,877, the types of taxes imposed are PPH Article 22, PPH Article 23, VAT, and Excavation Tax C.

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Journal Info
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Website

Abbrev

pajak

Publisher

Universitas Lambung Mangkurat

Subject

Economics, Econometrics & Finance Education Other

Description

JRUP: Jurnal Referensi dan Review Pajak adalah Jurnal Tugas Akhir Mahasiswa yang diterbitkan oleh Program Studi Diploma Tiga Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat . Jurnal Referensi dan Review Pajak diterbitkan oleh Program Studi Program Studi Diploma Tiga Fakultas Ekonomi dan ...