TATA CARA PEMBAYARAN PAJAK PENGHASILAN PASAL 22 ATAS PENGADAAN BARANG DENGAN MENGGUNAKAN e-BILLING DAN e-SPT DI ATR/BPN KOTA SUKABUM
Daftar Isi:
- This Final Project Report was prepared by Tesya Astya Nur Akmal, Student Identification Number 1841211009, with the title "Procedures for Payment of Article 22 Income Tax on Procurement of Goods at ATR/BPN Sukabumi City". BPN Sukabumi. Which was compiled under the guidance of Mr. Rinaldi, SE., Ak., M.Ak., CA and Mr. Subekhi. M.M. The business sector, both individuals and legal entities, has an obligation to deposit and report taxes owed. One example of the activity of a business entity that is obliged to deposit and report its tax payable is the business activity of purchasing goods. PPh Article 22 is a tax levied by government treasurers, both Central and Regional Governments. The results of the study show that the calculation of Income Tax Article 22 is subject to a 1.5% on the procurement of goods rate deposited using SSE to a perception bank appointed by the Minister of Finance. Tax reporting is a form of acknowledgment of the contribution provided by state taxes to the development of the country or elements in each entity in carrying out tax obligations to the government.