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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 3, November 2012, Hlm. 77-94

PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT (2)

IDA BAGUS NYOMAN SUKADANA

STIE Trisakti
idabagus@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT (2)

ABSTRACT:

The objective of this study is to analyze the process of calculating, withholding, paying and reporting of final income tax article 4 paragraph (2) on construction and rental activities. PT XYZ is used as the study object to see whether or not its taxation obligation complies with the taxation rules and regulations. The method used is descriptive analysis. The data collected from the study object is evaluated and analyzed in order to discover the facts which can answer the study objective. The results show that PT XYZ has conducted a sound and good taxation practices and procedures, because the documents presented are complete and are in conformity with the principle of taxation regulations and accounting.

Keyword :Final income tax article 4 paragraph (2), taxation form, tax accounting, principle of taxation, and law taxation
 
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