@thesis{thesis,
		author={Sinambela  Egi Ronauli},
		title ={Siklus Jasa Pendampingan Perhitungan PPH Final UMKM Pada KJA Agustinus Jeneo},
		year={2023},
		url={http://repository.stietribhakti.ac.id/581/},
		abstract={The purpose of this writing is to find out the UMKM Final Income Tax Assistance Service Cycle at the Agustinus Jeneo Accountant Services Office. The client acceptance cycle is carried out with the approval of the head of the Agustinus Jeneo Accountant Services Office (KJA) and has been approved by the prospective client. The client's decision is very important, because of the decision, the collaboration will continue to the next stage until the signing of the contract. The next step, the head of the Agustinus Jeneo Accountant Service Office does not work alone, but involves several parties including the Manager and also divisions that have duties and functions in terms of taxation. The manager has the right to form a group, one of which is the tax division to complete the next work process, so that what is the goal of the client company can be achieved. The tax division has the task of assisting clients in the process of calculating, depositing and reporting taxes, so that the taxes paid by clients match the amount of tax payable according to the results of the calculation and can be completed on time to prevent sanctions in the form of fines, especially criminal fines.
Data collection techniques are carried out through interviews and observation methods. The results of data collection conclude that the Cycle of Assistance Services for the calculation of Final Income Tax (PPh) at the Agustinus Jeneo Accountant Services Office is in accordance with the procedures according to the Regulation of the Minister of Finance of the Republic of Indonesia No. 55 / PMK.01 / 2017 contained in article (4), article (5) and article (7) that apply. And there are findings of problems, namely, the lack of taxpayer transparency of tax compliance. The author also provides several suggestions for dealing with existing obstacles.}
		}