Analisis Penetapan Tarif Dan Harga Barang Impor Sebagai Upaya Meningkatkan Penerimaan Negara Di Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean Juanda
Daftar Isi:
- Tax is a compulsory contribution to a country that is owned by a person or body that is of a coercive nature under the Undang-undang, by not obtaining direct repayment and used for the purposes of the state for the greatest possible prosperity of the peoples. Income Tax Article 22 is a form of with holding or tax collection by one party to the tax payer and related to the goods trading activity. PT Adhi Karya (Persero) Tbk is one of the companies engaged in construction, to support the performance of the company PT Adhi Karya (Persero) Tbk buy some goods such as concrete, and other materials. PT Adhi Karya (Persero) Tbk is required to collect Income Tax Article 22 because PT Adhi Karya (Persero) Tbk is a state-owned company. The data studied are data of goods procurement, collection data, data of deposit and reporting of Income Tax Article 22 by using observation and interview method with one of finance staff from PT Adhi Karya (Persero) Tbk. The findings of the research found that PT AdhinKarya (Persero) Tbk has been late due to too many transactions and therefore requires a longer administrative period. Keywords: Tax, Income Tax 22, Deposit Income Tax 22, Reporting Income Tax 22.