Implementasi Kewajiban Perpajakan Orang Pribadi Dari Penghasilan Multi Profesi

Sunarmin -- Sunarmin

Abstract


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.


Keywords


Income Tax, Personal Annual Tax Return

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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.

Buku

Mardiasmo.2018. Perpajakan-Edisi Terbaru 2018.Yogyakarta: CV Andi Offset.

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DOI: https://doi.org/10.31334/jupasi.v3i2.2186

DOI (PDF): https://doi.org/10.31334/jupasi.v3i2.2186.g995

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