TATA CARA PELAPORAN PAJAK PENGHASILAN (PPh) PASAL 21 DI KANTOR PERTANAHAN KOTA SUKABUMI MELALUI E-FILLING
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Hidayat, Donna Rachmat
Subject
HB Economic Theory
Datestamp
2019-12-17 03:58:13
Abstract :
This Final Report was compiled by Donna Rachmat Hidayat with Student Registration Number 1641211016, entitled "REPORTING PROCEDURES FOR INCOME TAX (PPh) ARTICLE 21 IN THE SUKABUMI CITY LAND OFFICE THROUGH E-FILLING". This report was prepared based on the result of research conducted by the writer at the Land Office of Sukabumi. The purpose or results to be achieved in this study is to find out the Income Tax reporting process (Pph) article 21 also Know the obstacles and efforts that occur in managing Income Tax (PPH) article 21 in the Land Office of Sukabumi City. In writing this final assignment that I use is a descriptive method. The government provides e-Filling technology to report taxes online, the reporting process for article 21 Income Tax becomes easier. Not only e-Filling PPh article 21, nowadays taxpayers also do not need to bother when calculating income tax article 21 (preparing tax return period 21) and paying the tax payable. Because, now there is an application that makes it easier for taxpayers to calculate (prepare SPT), deposit (pay taxes), and SPT e-Filing PPh 21. The application used at the Sukabumi City Land Office in reporting is Online Pajak. From the data obtained from the Sukabumi City Land Office relating to the reporting of Article 21 Income Tax and the results of discussions that have been conducted at the Sukabumi City Land Office, it has carried out its tax obligations by implementing computerization or E-SPT and in accordance with the provisions of the Taxation Law. apply. The Sukabumi City Land Office basically has no problems and problems in the implementation of Article 21 Income Tax reporting, because the system used uses a computerized system making it easier to carry out tax reporting.
This Final Report was compiled by Donna Rachmat Hidayat with Student Registration Number 1641211016, entitled "REPORTING PROCEDURES FOR INCOME TAX (PPh) ARTICLE 21 IN THE SUKABUMI CITY LAND OFFICE THROUGH E-FILLING". This report was prepared based on the result of research conducted by the writer at the Land Office of Sukabumi. The purpose or results to be achieved in this study is to find out the Income Tax reporting process (Pph) article 21 also Know the obstacles and efforts that occur in managing Income Tax (PPH) article 21 in the Land Office of Sukabumi City. In writing this final assignment that I use is a descriptive method. The government provides e-Filling technology to report taxes online, the reporting process for article 21 Income Tax becomes easier. Not only e-Filling PPh article 21, nowadays taxpayers also do not need to bother when calculating income tax article 21 (preparing tax return period 21) and paying the tax payable. Because, now there is an application that makes it easier for taxpayers to calculate (prepare SPT), deposit (pay taxes), and SPT e-Filing PPh 21. The application used at the Sukabumi City Land Office in reporting is Online Pajak. From the data obtained from the Sukabumi City Land Office relating to the reporting of Article 21 Income Tax and the results of discussions that have been conducted at the Sukabumi City Land Office, it has carried out its tax obligations by implementing computerization or E-SPT and in accordance with the provisions of the Taxation Law. apply. The Sukabumi City Land Office basically has no problems and problems in the implementation of Article 21 Income Tax reporting, because the system used uses a computerized system making it easier to carry out tax reporting.
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