Apriliani, Vira (2022) Tinjauan Pelaksanaan Kewajiban Perpajakan atas Pemotongan dan Pemungutan Pajak Penghasilan oleh Bendahara MAN 1 Kuningan. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Vira Apriliani_1302191576.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (17kB) |
|
Text (Abstrak)
02. Abstrak_Vira Apriliani_1302191576.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (68kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Vira Apriliani_1302191576.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (39kB) |
|
Text (Bab I)
05. Bab I_Vira Apriliani_1302191576.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (79kB) |
|
Text (Bab II)
06. Bab II_Vira Apriliani_1302191576.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (119kB) |
|
Text (Bab III)
07. Bab III_Vira Apriliani_1302191576.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (229kB) |
|
Text (Bab IV)
08. Bab IV_Vira Apriliani_1302191576.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (6kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Vira Apriliani_1302191576.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (8kB) |
Abstract
Pajak penghasilan adalah pajak yang dikenakan kepada subyek pajak orang pribadi atau badan atas penghasilan yang diterima atau diperoleh dalam suatu tahun pajak. Dalam karya tulis ini penulis membahas terkait pelaksanaan pemungutan pajak penghasilan khususnya PPh Pasal 21 dan Pasal 22 yang dilakukan oleh Bendahara MAN 1 Kuningan, selaku bendahara pemerintah yang memiliki kewajiban untuk melaksanakan pemotongan atas pajak penghasilan. Maka dari itu penelitian ini dilakukan untuk meninjau apakah pelaksanaan kewajiban perpajakan yang dilakukan oleh Bendahara MAN 1 Kuningan sudah tepat dan sesuai dengan ketentuan yang berlaku. Metode penelitian yang digunakan adalah metode studi literatur dan wawancara. Penulis melakukan analisis pada formulir 1721-A2 dan rekalkulasi PPh Pasal 21 pegawai MAN 1 Kuningan, dari hasil penelitian ditemukan adanya beberapa perbedaan dari hasil perhitungan penulis dengan yang tercantum dalam bukti potong, Perbedaan disebabkan kesalahan dalam penulisan status PTKP pegawai yang mengakibatkan adanya perbedaan hasil perhitungan PPh Pasal 21. Namun, secara keseluruhan pelaksanaan kewajiban perpajakan atas pemungutan dan pemotongan pajak penghasilan yang dilakukan oleh Bendahara MAN 1 Kuningan sudah sangat baik, beliau sangat paham terkait aturan-aturan perpajakan yang tercantum dalam buku pedoman “Bendahara Mahir Pajak” / Income tax is a tax imposed on individual or corporate tax subjects on income received or earned in a tax year. In this paper, the author discusses the implementation of income tax collection, especially PPh Article 21 and Article 22 which is carried out by the Treasurer of MAN 1 Kuningan, as the government treasurer who has the obligation to carry out withholding of income tax. Therefore, this study was conducted to review whether the implementation of tax obligations carried out by the Treasurer of MAN 1 Kuningan was appropriate and in accordance with applicable regulations. The research method used is the method of literature study and interviews. The author conducted an analysis on form 1721- A2 and recalculated Income Tax Article 21 for employees of MAN 1 Kuningan, from the results of the study it was found that there were several differences from the results of the author's calculations with those listed in the cut evidence. PPh Article 21. However, the overall implementation of tax obligations on income tax collection and withholding carried out by the Treasurer of MAN 1 Kuningan has been very good, she is very familiar with the tax rules listed in the ""Bendahara Mahir Pajak"" handbook
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Income tax, PPh article 21, PPh article 22, Government treasurer, PTKP, Pajak penghasilan, PPh pasal 21, PPh pasal 22, Bendahara pemerintah, PTKP |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 09 Aug 2023 08:38 |
| Last Modified: | 09 Aug 2023 08:38 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1861 |
Actions (login required)
 |
View Item |