JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)

Preparing and Reporting Income Tax

Anjelina Anjelina (Politeknik Negeri Batam)
Kisah Naomi Claudia Sitorus (Politeknik Negeri Batam)

Article Info

Publish Date
03 Oct 2016

Abstract

The purpose of the study is to know and understand the preparation, paying, and reporting of Income Tax Article 23 on the use of services. The survey results revealed that the withholding and tax calculations performed by sample company has been in accordance with provisions contained in UU No. 36 of 2008 and Peraturan Menteri Keuangan Republik Indonesia Nomor 141/PMK.03/2015, but there is a difference between the period of preparation withholding tax (PPh) and payment transactions of the company. There is a difference that occurs due to inaccuracy withholding taxes. This led to a tax credit or the amount of tax payments paid a period is greater than the amount that should have been by company.

Copyrights © 2016




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Journal Info
JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Website

Abbrev

JAAT

Publisher

Politeknik Negeri Batam

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...