Maryamah, Siti (2021) Analisis Perhitungan, Penyetoran, Pelaporan, dan Pencatatan Pajak Penghasilan Pasal 23 dan Pajak Penghasilan Pasal 4 Ayat (2) pada PT. Lestari Trend Periode 2019. Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI JAKARTA.
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Abstract
ABSTRAK Penelitian ini memiliki tiga tujuan. Tujuan pertama untuk mengetahui terkait penghitungan, penyetoran, pelaporan, dan pencatatan Pajak Penghasilan Pasal 23 dan Pajak Penghasilan Pasal 4 Ayat (2) di PT. Lestari Trend Periode 2019. Tujuan kedua untuk mengetahui kesesuaian pelaksanaan penghitungan, penyetoran, dan pelaporan Pajak Penghasilan pasal 23 dan Pajak Penghasilan Pasal 4 Ayat (2) di PT. Lestari Trend dengan Undang-Undang Nomor 36 Tahun 2008 serta Peraturan Pemerintah (PP) No. 34 Tahun 2017. Tujuan ketiga untuk mengetahui kesesuaian terkait pencatatan Pajak Penghasilan Pasal 23 dan Pajak Penghasilan Pasal 4 Ayat (2) di PT. Lestari Trend Periode 2019. Strategi penelitian yang digunakan yaitu strategi deskritif dan metode penelitian yang digunakan adalah kualitatif. Data sekunder dalam penelitian ini diperoleh dari PT. Lestari Trend yang terdiri dari Daftar Bukti Potong PPh Pasal 23 dan PPh Pasal 4 Ayat (2), Bukti Potong PPH Pasal 23 dan PPh Pasal 4 Ayat (2), Surat Pemberitahuan Masa Pasal 23 dan Pasal 4 Ayat (2), Bukti Penerimaan Elektronik PPh Pasal 23 dan Pasal 4 Ayat (2), Bukti Penerimaan Negara PPh Pasal 23 dan PPh Pasal 4 Ayat (2), dan Jurnal Pencatatan Pajak Penghasilan Pasal 23 dan PPh Pasal 4 Ayat (2). Dalam penelitian ini menghasilkan beberapa kesimpulan diantaranya: Pertama, perhitungan, penyetoran, dan pelaporan Pajak Penghasilan Pasal 23 dan Pajak Penghasilan Pasal 4 Ayat (2) yang telah diterapkan oleh PT. Lestari Trend sesuai dengan Peraturan Pemerintah No. 34 Tahun 2017, Peraturan Menteri keuangan No. 141/PMK.03/2015 dan Undang-Undang Nomor 36 Tahun 2008. Kedua, pencatatan Pajak Penghasilan Pasal 23 dan Pajak Penghasilan Pasal 4 Ayat (2) yang dilakukan PT. Lestari Trend telah sesuai dengan Standar Akuntansi yang Berlaku Umum. Kata kunci: Pajak Penghasilan Pasal 23, Pajak Penghasilan Pasal 4 Ayat (2), kewajiban pajak, Perhitungan, Penyetoran, Pelaporan, dan Pencatatan Pajak penghasilan Pasal 23 dan Pajak Penghasilan Pasal 4 Ayat (2) ABSTRAC This research has three objectives. The first objective is to find out related to the calculation, deposit, reporting and recording of Income Tax Article 23 and Income Tax Article 4 Paragraph (2) at PT. Lestari Trend for the Period of 2019. The second objective is to determine the suitability of the calculation, deposit and reporting of Income Tax Article 23 and Income Tax Article 4 Paragraph (2) at PT. Lestari Trend with Law Number 36 Year 2008 and Government Regulation (PP) No. 34 of 2017. The third objective is to determine the suitability related to the recording of Income Tax Article 23 and Income Tax Article 4 Paragraph (2) at PT. Sustainable Trend for the Period of 2019. The research strategy used is descriptive strategy and the research method used is qualitative. Secondary data in this study were obtained from PT. perpetual Trend consisting of a list of withholding income tax article 23 and article 4 paragraph (2) income tax, withholding income tax article 23 and article 4 paragraph (2) income tax, article 23 and article 4 paragraph (2) periodic notification, electronic receipt Income Tax Article 23 and Article 4 Paragraph (2), Proof of State Income Tax Article 23 and Income Tax Article 4 Paragraph (2), and Journal of Article 23 and Article 4 Paragraph (2) Income Tax Recording. This research resulted in several conclusions including: First, calculation, deposit, and reporting of Article 23 Income Tax and Article 4 Paragraph (2) Income Tax which have been implemented by PT. Lestari Trend in accordance with Government Regulation no. 34 of 2017, Minister of Finance Regulation No. 141 / PMK.03 / 2015 and Law Number 36 Year 2008. Second, the recording of Income Tax Article 23 and Income Tax Article 4 Paragraph (2) by PT. Lestari Trend is in accordance with Generally Accepted Accounting Standards. Keywords: Income Tax Article 23, Income Tax Article 4 Paragraph (2), Tax Liability, Calculation, Deposit, Reporting and Recording Income Tax Article 23 and Income Tax Article 4 Paragraph (2)
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Manajemen | ||||||||
| Depositing User: | Siti Maryamah | ||||||||
| Date Deposited: | 24 Jun 2021 04:30 | ||||||||
| Last Modified: | 24 Jun 2021 04:30 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4366 |
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