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JIRA ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 23 ATAS JASA KONSTRUKSI PADA CV. TRI TUNGGAL CIPTA PERSADA DI SURABAYA
This study aims to determine the application of Article 23 of the income tax on CV construction
services. CV. Tritunggal Cipta Persada. The research method used is descriptive analysis method. The
data used are primary data and secondary data collection methods of interviews and documentation.
Data analysis technique is to evaluate the tax liability calculation of corporate income tax in
accordance with the Tax Act No. 36 of 2008 concerning income tax article 4 paragraph 2 ofthe
Company's Construction Services CV. Tritunggal Cipta Persada and evaluate tax liabilities
calculation of corporate income tax in accordance with the Tax Acton income taxon the CV.
Tritunggal Cipta Persada. CV. Tritunggal Cipta Persada has carried out calculations, withholding,
depositing and reporting of PPH article 23 ofthe construction in accordance with the statutory
provisions applicable tax on construction services that Act 36 of 2008, Article 51 of Regulation 2008,
Article 40 of Government Regulation 2008, the Minister of Finance Regulation
No.187/PMK.03/2008, Finance Minister Regulation Number 153/PMK.03/2009.
Keywords: article 23 income tax, government regulations, the Minister of finance Regulation.
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