Analysis For Tax Accounting Income Pasal 23
Keywords:
PPh Pasal 23, Reporting income tax Pasal 23,, Correction of Periodic SPT PPhAbstract
This study aims to analyze procedures recording calculation and reporting tax income Pasal 23 with applicable regulations, and to find out errors that occur in Periodic Income Tax Returns 23. This type of research is study descriptive qualitative is descriptive research circumstances company based on existing facts. Data collection techniques used i.e. Interview or interview, and study documentation. Data analysis techniques in this study namely technique qualitative data analysis. The results of this study are Procedure recording, calculation, and reporting income tax Pasal 23 on PT Bank Sumut Medan Headquarters which took place each month according to regulations of Taxation Act No. 36 of 2008. It's just that deposit income tax Pasal 23 should be done on the 10th of the month after tax period. Correction of SPT PPh Pasal 23 on PT Bank Sumut Head Office has not been in accordance because there are not enough deposits and delays reporting past from the 20th after the tax period ended.
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Copyright (c) 2022 Khairul Anwar Pulungan
This work is licensed under a Creative Commons Attribution 4.0 International License.
International Journal of Comparative Accounting And Management Science (IJCAMS)
© 2022
This work is licensed under a Creative Commons Attribution 4.0 International License
