JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Vol. 1 No. 2 (2024): Juli

ANALISIS DAMPAK PAJAK PENGHASILAN (PPH) TERHADAP SUBJEK DAN OBJEK PAJAK PENGHASILAN DALAM KONTEKS PERPAJAKAN

Siska Permata Sari Hrahap (Unknown)
Thasya Virdinia (Unknown)
Husnul Khotima (Unknown)
Panisa Panisa (Unknown)
Dini Vientiany (Unknown)



Article Info

Publish Date
15 Jun 2024

Abstract

This article discusses the impact of Income Tax (PPh) on Tax Subjects and Tax Objects in the context of taxation. PPh is a tax obligation imposed on income received or earned by the tax subject in the tax year. Tax subjects can be individuals, business entities, or other legal entities that earn income. The tax object is income which is the basis for being subject to PPh. The author acknowledges that there are shortcomings in the preparation of this article and hopes for input for future improvements. It is hoped that this article can contribute to understanding the basics of taxation, increase awareness of the importance of paying taxes, and increase efficiency in the tax administration system.

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Journal Info

Abbrev

jemba

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang ...