JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Vol. 1 No. 1 (2020)

IMPLEMENTASI PEMOTONGAN DAN PENYETORAN PAJAK PENGHASILAN FINAL DARI HASIL PENJUALAN LELANG TANAH DAN/ATAU BANGUNAN (STUDI PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) BANJARMASIN

Tri Walinda (Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
Maya Sari Dewi (Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)

Article Info

Publish Date
29 Nov 2020

Abstract

Final Income Tax is a tax imposed at certain rates and tax bases on income received or earned during the current year. KPKNL Banjarmasin is one of the DJKN work units whose main task is to conduct auctions. The purpose of this study is to implement the withholding and deposit of Final Income Tax from the sale of land and/or building auctions at the Banjarmasin KPKNL. Based on the results of research conducted at the Banjarmasin KPKNL, the withholding and deposit of the final PPh carried out was in accordance with applicable regulations.

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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 ...