Alumni Fakultas Ekonomi Dan Bisnis

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Nama Restika Titik Anggarina
Nim #########
E-mail R.T.Anggarina@alumni.unair.ac.id
Alamat #########
Kelahiran 1990
Tgl. Lulus 09-09-2011
Tgl. Wisuda 08-10-2011
Bidang Ilmu Akuntansi
Jenjang PROGRAM DIPLOMA III
SKS 110.00
IPK 2.87
Pembimbing.I Dra.Mienati Somya Lasmana, M.Si.,BKP,Ak.
Tugas Akhir Pelaksanaan penghitungan,pemotongan,penyetoran dan pelaporan PPh pasal 21 atas gaji pegawai perum pegadaian CPP Bratang Surabaya
Abstrak in the process of tax administration in particular article 21 pph, CPP Pawnshop Bratang surabaya perform computerized by using a special application that is in the form of computer programs and of course have been adapted to the regulations that berlaku.oleh perrpajakan therefore Pawnshop CPP Bratang surabaya always update any existing tax regulations so never miss the information when there is a change in legislation and tax regulations. based on the results of the implementation of street vendors in Surabaya Bratang Pawnshop CPP can be concluded regarding the implementation of the calculation, withholding, depositing and reporting of PPH Article 21 of the Pawnshop Bratang surabaya CPP are as follows: 1. Pawnshop CPP Bratang PPH Surabaya as the cutter section 21 has been doing its duty in doing the cutting section 21 of PPH has been a permanent employee in accordance with PER/31/PJ/2009 jo.PER-57/PJ/2009 and FMD NO.262/PMK.03 / 2010 2.jangka time PPH article 21 deposits that have been cut into the state treasury through the designated bank for the tax period of any delay in the march did not deposit the PPH article 21 CPP Bratang terutang.sehingga Pawnshop surabaya considered obedient because according to the FMD NO.184/PMK.03 / 2007 jo.PMK NO.80/PMK.03/2010 3. reporting period PPH section 21 that has been withheld and paid in the PPH SPT section 21 to the KPP Pratama Surabaya for March tax period does not occur during the delay in reporting SPT PPH section 21 so that the CPP Pawnshop Bratang surabaya considered obedient because it has been in accordance with the PMK NO. 184/PMK.03/2007 jo. PMK NO.80/PMK.03/2010
 
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