Mekanisme Pengenaan dan Pemungutan Pajak Hotel pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan
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Institusion
Universitas Sumatera Utara
Author
Rahmi, Sofia
Subject
Mechanism of Recognition and Revenue
Datestamp
2018-12-17 02:16:06
Abstract :
Income tax (Pph) article 21 This is an income tax imposed by income in the form of salaries, wages, benefits and payments made by domestic private taxpayers. tax has a very large role in generating domestic cash receipts in order to achieve continuity and increase in national development. The research analysis method used is qualitative that uses document techniques, interviews, and observations The results showed that the errors that occur in the reporting of article 21 income tax are mostly found in PTKP, PPh, especially the dependency status of families. Constraints faced so that errors occur in reporting Article 21 income tax (PPh) to the treasurer himself who is not active in seeking information or instructions on the principle have been provided. Recommendations that can be given to overcome these problems are by increasing socialization so that treasurers do not make mistakes in the issuance of Article 21 income tax (Phh) again in the future.
Income tax (Pph) article 21 This is an income tax imposed by income in the form of salaries, wages, benefits and payments made by domestic private taxpayers. tax has a very large role in generating domestic cash receipts in order to achieve continuity and increase in national development. The research analysis method used is qualitative that uses document techniques, interviews, and observations The results showed that the errors that occur in the reporting of article 21 income tax are mostly found in PTKP, PPh, especially the dependency status of families. Constraints faced so that errors occur in reporting Article 21 income tax (PPh) to the treasurer himself who is not active in seeking information or instructions on the principle have been provided. Recommendations that can be given to overcome these problems are by increasing socialization so that treasurers do not make mistakes in the issuance of Article 21 income tax (Phh) again in the future.
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