MENGHITUNG PAJAK PENGHASILAN PASAL 22 (PPh 22) ATAS IMPOR DENGAN MS. ACCESS PROGRAMMING
| Main Author: | Suhartono, . |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
www.bsi.ac.id
, 2014
|
| Online Access: |
http://ejournal.bsi.ac.id/ejurnal/index.php/perspektif/article/view/1110 http://ejournal.bsi.ac.id/ejurnal/index.php/perspektif/article/view/1110/883 |
Daftar Isi:
- Currently the Government is increasing the tax revenue from various sectors , especially the increase in the tax on imported goods ( Income Tax (VAT ) on the import of Article 22 ) . Income Tax (VAT ) on the import of Article 22 in accordance with Law No. 7 of 1983 has a supporting role budgetary functions ( towing instruments of public funds to put into the state treasury ) . But along with the issuance of the Finance Minister Regulation No. 175/PMK.011/2013 About Withholding Income Tax Article 22 Relating to Payments for Delivery of Goods and Activities for Import Or Other Business Activities in the Field of the Income Tax (VAT ) on the import of section 22 has a role new additions as support functions regulerend ( tool for controlling imports ) . It is intended that the import of certain goods from another country can be muted . Other purpose that is greater than the reduction of imported goods is to reduce the pressure on the balance of trade with other countries in order to avoid a deficit . It is expected that the reduction in the number of imported goods will improve the trade balance moving towards a trade surplus with other countries and the domestic industry are encouraged to increase the production of goods as import substitution goods . Keywords: Article 22 Income Tax , Import , Ms . Access Programming