ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 25 PADA PT ARMADA ANTAR LINTAS NUSA
Abstract
Abstrack
This study aims to determine the application of income tax Article 25 on PT Armada Antar Lintas Nusa including the calculatios, deposit and reporting. Research data obtained by way of field work practice. Method of datathis research is by qualitative descriptive method. The results of the study conclude that in the installment of income tax of Article 25 for the months before the annual notification letter is submittedthe amount of the paid instalment does not match the amount that should be deposited accordance with applicable taxation rules and regulation.
Keywords :calculation, deposit, reporting of income tax article 25
References
______“Undang-Undang RI No 6 Th. 1983 stdd Undang-Undang No.16 Th. 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakanâ€.
______“Undang-Undang RI No 7 Th. 1983 stdd Undang-Undang No.36 Th. 2008 Tentang Pajak Penghasilanâ€.
Harjo, Dwikora, “Perpajakan Indonesiaâ€, Mitra Wacana Media, Jakarta, 2012.
Ismail, Shinta, Sifrid S. Pangemanan dan Harijanto Sabijono, “Analisis Perhitungan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 25 pada CV Delta Dharmaâ€, Jurnal Ekonomi Manajemen Bisnis Akuntansi Vol.2 No.2 Juni 2014 ISSN 2303-1174, Hal. 1491-1499. https://www.google.co.id/url?sa=t&source=web&rct=j&url=https://media.neliti.com/media/publications/140735-ID-analisis-perhitungan-penyetoran-dan-pela.pdf&ved=0ahUKEwiV9_OAouXYAhUOTI8KHUawDVQQFggpMAE&usg=AOvVaw3Z8sszMxwZxDytmrC3hR1ydiakses pada 13 Oktober 2017.
Kanadi, Suryanto, dan Lili Syafitri, “Analisis Pajak Penghasilan Pasal 25 pada CV Indah Utama 171â€, Jurnal Akuntansi, Diambil dari : Jurnal Mahasiswa Akuntansi Fakultas Ekonomi STIE MDP.https://www.google.co.id/url?sa=t&source=web&rct=j&url=http://eprints.mdp.ac.id/1168/1/JURNAL%2520SKRIPSI%2520SURYANTO%2520KANADI%25202010210100.pdf&ved=2ahUKEwjk09ODp-XYAhXKu48KHc-zBgwQFjAAegQIERAB&usg=AOvVaw1q7CM9d9dzNxlvPS61-D0cdiakses pada 13 Oktober 2017.
Mardiasmo, “Perpajakanâ€, Edisi Revisi 2016, Andi Offset, Yogyakarta, 2016.
Peraturan Direktur Jenderal Pajak Nomor 22/PJ/2008 tentang “Tata Cara Pembayaran dan Pelaporan Pajak Penghasilan Pasal 25â€, Jakarta: Direktur Jenderal Pajak. 21 Mei 2008.
Puspa, Dian. https://www.online-pajak.com/id/e-billing-pajak-cara-bayar-pajak-online diakses pada Rabu, 1 Nopember 2017.
Puspa, Dian. https://www.online-pajak.com/id/pph-pajak-penghasilan-pasal-25 diakses pada Rabu, 15 Nopember 2017.
Resmi, Siti, “Perpajakan Teori dan Kasusâ€, Edisi 8, Salemba Empat, Jakarta, 2014.
Waluyo, “Perpajakan Indonesiaâ€, Edisi 11 Buku 1, Salemba Empat, Jakarta, 2015.
