Contoh Jurnal Ilmiah Akuntansi Pph 21 Pdf

Contoh Jurnal Ilmiah Akuntansi Pph 21 Pdf

ABSTRACT

Tax is a compulsory duty applied to each taxpayer on the object of taxes owned and the results submitted to the government. The law that regulates the tax rate, the procedure of payment and tax reporting is Law No.36 year 2008. The purpose of this study is to analyze the tax calculations whether it has been in accordance with Law No.36 of 2008 and financial accounting standards No.46 Income Tax 21. This research was conducted at PT. Artha Prima Finance Kotamobagu Region. This research uses descriptive research design. The type of data used is quantitative data. The results showed that the amount of PPh Article 21 of 2009 amounting to Rp.10.903.750, PT Artha Prima Finance has made the recording and financial reporting for the year 2009 in accordance with the Tax Law No. Act. 36). 1) Measurements, the current tax assets (liabilities) for the current period and the previous period are recognized as outstanding tax at the prevailing rates; 2) disclosures, ie elements of expense and income, tax amount, the existence of the relationship between the tax burden and the accounting profit multiplied by the prevailing tax rate; 3) recording, Article 21 Income Tax has been recorded in journal form and 4) presentation, ie tax assets and liabilities have been separated in the financial statements. The Company has made measurements, disclosures, notes and prescriptions in accordance with the above rules. Keywords: accounting treatment, pph Article 21

  1. PERLAKUAN AKUNTANSI ATAS PPH PASAL 21 PADA PT. ARTHA PRIMA FINANCE KOTAMOBAGU
  2. PENERAPAN AKUNTANSI UNTUK PAJAK PENGHASILAN ( PPH ) PASAL 21 PADA PT. BANK MANDIRI (PERSERO) TBK CABANG DOTULOLONG LASUT
  3. ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGHITUNGAN PPH PASAL 21 PADA RSUD PROF. DR. H. M. ANWAR MAKKATUTU DI BANTAENG

Tags: