PERHITUNGAN DAN PELAPORAN PPh FINAL 4 AYAT (2) PT SELENA CAHAYA GEMILANG SURABAYA

Puspitaningsih, Ageng (2019) PERHITUNGAN DAN PELAPORAN PPh FINAL 4 AYAT (2) PT SELENA CAHAYA GEMILANG SURABAYA. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

This study aims to determine the calculation and reporting of Income Tax Article 4 paragraph (2) in PT. Selena Cahaya Gemilang. The method used in this study uses descriptive – qualitative, which describes how to calculate and report PPh Article 4 Paragraph (2) with the provisions of PP No. 46 of 2013, and PP No. 23 of 2018. The results showed that PT Selena Cahaya Gemilang earned an income not exceeding Rp4,800,000,000.00, the amount of PPh owed by PT Selena Cahaya Gemilang amounting to Rp3,660,467.00 for the period January to Desember 2018, then PT Selena Cahaya Gemilang uses0.5% Final PPh facility..

Keywords: Final PPh, Calculation, Reporting, Income Tax (PPh)

Item Type:	Thesis (Diploma)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Accounting
Depositing User:	Mrs Duanita Riyannestiti
Date Deposited:	11 Jul 2020 05:29
Last Modified:	11 Jul 2020 05:29
URI:	http://repository.nscpolteksby.ac.id/id/eprint/343

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