文章基本信息

标题：INCOME TAX ANALYSIS (PPH21) ON CV YEESHAN
本地全文：下载
作者：Rony Christon ; Mujiyana Mujiyana
期刊名称：Diploma Program - Computer Accounting
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Diploma Program - Computer Accounting
摘要：Through self-assessment system taxpayers who use bookkeeping or accountingas the basis for the imposition of taxes, must understand the things related to thepurposes of taxation for the accounting has an important role in calculating theamount of tax payable within one fiscal year. Each company was established tomake a profit (profit) and income tax must issue their employees every month.In the tax collection system recently was given the trust of taxpayers as well asthe responsibility is greater, to implement the obligations of one citizen to hiscountry in the field of taxation. Namely, in this case is any taxpayer who isregistered or who have a Taxpayer Identification Number (NPWP) should be:take, fill out and include letter of information (SPT). Company in the sector ofgoods or services must have some staff / employees, which only relate to theemployee / employees are related to wages, salaries, honoraria, bonuses, or anyof the companies received money or goods in the form of tax levied inaccordance with job or positions held. This study aims to evaluate whether taxpolicy is applied in accordance with the company's calculations have beenexpected in this case is the income tax of Article 21. Key Words : income tax, wages, salaries, honoraria, bonuses