Perhitungan Penyetoran Dan Pelaporan Pajak Penghasilan Pph Pasal 23 Pada Kelompok Pentas Seni Di Dinas Kebudayaan Kabupaten Bantul
Abstract
PPh 23 is an income tax imposed on income in the form of interest,
royalties, rent, services and gifts other than those that have been deducted by
PPh 21. This type of income occurs due to a transaction between the party
providing income and the party receiving the income. The party providing
income will withhold and report PPh 23 to the tax office.
Income Tax 23 compiled by the author as a result of internship activities
at the Bantul Regency Culture Office is a government agency that plays a role
in developing the potential and facilitating arts and cultural events/activities in
the Bantul Regency area as well as assisting the Regent in carrying out all
government activities and carrying out assignments for the privileges of the
Special Region government. Yogyakarta in the field of culture. This writing
aims to assist the Cultural Office of Bantul Regency in carrying out PPh 23
obligations based on Article 23 Income Tax Law No. 36 Year 2008
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