TATA CARA PERHITUNGAN DAN PELAPORAN PAJAK
PENGHASILAN PASAL 15 ATAS PELAYARAN DALAM
NEGERI DI PT. PELAYARAN NASIONAL INDONESIA
(PERSERO)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
UL HAQ, PUTRI NUR DZIA
Subject
H Social Sciences (General)
Datestamp
2024-06-12 18:20:16
Abstract :
This Final Project Report was prepared by Putri Nur Dzia Ul Haq, Student Identification Number 2041211020, with the title "Procedures for Calculation and Reporting of Income Tax (PPh) Article 15 on Domestic Shipping at PT. Pelayaran Nasional Indonesia (Persero)? This report was prepared based on the results of research conducted by the author at the Head Office of PT. Indonesian National Shipping (Persero). The background of the problem in this study is to review whether tax revenue starting from the calculation, deposit and reporting of income tax article 15 is in accordance with the Decree of the Minister of Finance. The purpose of this research is to find out the process of calculating, depositing and reporting income tax article 15 on domestic shipping carried out by shipping companies, based on the Decree of the Minister of Finance 416/KMK.04/1996. The data needed for this study was obtained using a qualitative method, in which the process seeks and collects information relating to procedures for calculating, depositing and reporting income tax article 15 on domestic shipping. The conclusion from the results of the data analysis that has been carried out is that the calculation, deposit and reporting of income tax article 15 carried out by shipping companies is in accordance with KMK 416/KMK.04/1996
This Final Project Report was prepared by Putri Nur Dzia Ul Haq, Student Identification Number 2041211020, with the title "Procedures for Calculation and Reporting of Income Tax (PPh) Article 15 on Domestic Shipping at PT. Pelayaran Nasional Indonesia (Persero)? This report was prepared based on the results of research conducted by the author at the Head Office of PT. Indonesian National Shipping (Persero). The background of the problem in this study is to review whether tax revenue starting from the calculation, deposit and reporting of income tax article 15 is in accordance with the Decree of the Minister of Finance. The purpose of this research is to find out the process of calculating, depositing and reporting income tax article 15 on domestic shipping carried out by shipping companies, based on the Decree of the Minister of Finance 416/KMK.04/1996. The data needed for this study was obtained using a qualitative method, in which the process seeks and collects information relating to procedures for calculating, depositing and reporting income tax article 15 on domestic shipping. The conclusion from the results of the data analysis that has been carried out is that the calculation, deposit and reporting of income tax article 15 carried out by shipping companies is in accordance with KMK 416/KMK.04/1996
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