Implementasi Kewajiban Perpajakan Orang Pribadi Dari Penghasilan Multi Profesi
DOI:
https://doi.org/10.31334/jupasi.v3i2.2186Keywords:
Income Tax, Personal Annual Tax ReturnAbstract
One of the main objectives of making this Final Project Report is to find out whether the Implementation of Calculation, Depositing and Reporting of Annual Personal Tax Return on Income Originating from Mr. X's Multi Profession in 2019. And to achieve that goal, the writer has observed and cited documents. From the observations made by the author, it can be concluded that the Implementation of Calculation, Depositing and Reporting of Annual Annual Personal Tax Returns Income originating from
Mr. X's Multi Profession in 2019 is not in accordance with the provisions of
the Law and Regulation of the Minister of Finance. Because it is not appropriate, the authors suggest that Mr. X do the Correction 1 tax return
for the mistakes and problems faced by Mr. X in his taxation obligations.
References
Dokumen
Undang-Undang Repbublik Indonesia Nomor 6 Tahun 1983 Sebagaimana telah diubah terakhir kali dengan Undang-Undang Nomor 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan.
Peraturan Menteri Keuangan Republik Indonesia Nomor 252/PMK.03/2008 Tentang Petunjuk Pelaksanaan Pemotongan Pajak Atas Penghasilan Sehubungan Dengan Pekerjaan, Jasa, dan Kegiatan Orang Pribadi.
Peraturan Menteri Keuangan Republik Indonesia Nomor 216/PMK.01/2017 Tentang Akuntan Beregister.
Peraturan Pemerintah Republik Indonesia Nomor 37 Tahun 2009 Tentang Dosen.
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Pohan, Chairil Anwar. 2017. Pembahasan Komprehensif Pengantar Perpajakan Teori dan Konsep Hukum Pajak. Jakarta: Mitra Wacana Media.
Tim Redaksi Ortax. 2017. Susunan Dalam Satu Naskah 10 (Sepuluh) Undang-Undang Perpajakan.Jakarta: Observation & Research of Taxation (Ortax).
TMBooks.2019. Pajak Penghasilan-Peraturan, Perhitungan & Pelaporan. Yogyakarta. Penerbit Andi.
Thomas Sumarsan. 2018. 99 Solusi Perpajakan untuk Anda. Jakarta Barat. PT Index.
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