JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Vol. 2 No. 2 (2021)

MEKANISME PEMOTONGAN, PENYETORAN, DAN PELAPORAN PPh PASAL 23 ATAS JASA PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG (DPUPR) BANJARMASIN

Septina Putri Parsiah (Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
Siti Mutmainah Zulfaridatulyaq (Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)

Article Info

Publish Date
27 Nov 2021

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.

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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 ...