![]() ![]() Keyword : Application of withholding, depositing and reporting Article 23 of Income Tax Return on EMKL services Item Type:ģ00 - SOCIAL SCIENCE > 336. ![]() ![]() 000 PPh dipotong/dipungut pihak ketiga selama thn 2014: - PPh pasal 21 Rp. PAJAK PENGHASILAN PASAL 25 Ilustrasi 25 -1 Jumlah Pajak Terhutang (sesuai SPT 2014) Rp. Based on the result of data analysis, it was concluded that for the application of deduction, deposits and reporting of the Income Tax Article 23 tax return for EMKL services have not fully complied with taxnlegistaltion. Oleh karena itu, berdasarkan Keputusan Dirjen Pajak mulai Agustus 2014 dapat disesuaikan menjadi lebih besar daripada Rp 27. Data obtained by interview and documentation methods. The purpose of this studywas to determine the application of cutting, Depositing and Reporting of income Tax Return Article 23 for EMKL services performed by PT MII. The organizer of the activity, permanent estabilishment or representative of other foreign companies. Article 23 incomw tax is income tax whithheld from income received or obtained by domestic tax payers and permanent establishments originatingfrom capital, service delivery, or organizing activities other than those with income tax article 21, which are paid or owed by government agencies or domestic tax subject. ![]()
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