PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN PASAL 23 ATAS JASA LOUNDRY OLEH ISTANA KEPRESIDENAN BOGOR TAHUN 2014

Authors

  • Ahmad Junaidi Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia
  • Edy Edy Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia
  • Fahmi Jazuli Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia

DOI:

https://doi.org/10.31334/reformasi.v2i3.604

Keywords:

Article 23 Income Tax, Laundry Services

Abstract

Article 23 Income Tax is a withholding tax on income received or obtained by domestic taxpayers and permanent business entities originating from service investment capital or conducting activities other than those already deducted by Article 21 Income Tax. The author will also discuss taxation in general, tax function and the tax collection system. The Legal Platform consists of Income Tax accompanied by Subject and Object of Income Tax, Income Tax Article 23 which is accompanied by the presence of the subject and is not subject to tax. The purpose of this study was to determine the general provisions of Article 23 Income Tax deduction by the Bogor Presidential Palace. One way to collect this final project data is by observation and interview. From the results of the study it can be concluded that the Bogor Presidential Palace has not carried out tax obligations in accordance with the applicable Law.

References

Buku

Diana Sari, 2014. Perpajakan Konsep, Teori dan Aplikasi Pajak Penghasilan. Jakarta: Mitra Wacana Media

Harjo Dwikora, 2013. Perpajakan Indonesia. Jakarta: Mitra Wacana Media

Resmi, Siti, 2014. Perpajakan Teori dan Kasus Edisi 8. Jakarta: Salemba Empat

Sutanto, Paojan Mas’ud, 2014. Perpajakan Indonesia Teori dan Aplikasi. Jakarta: Mitra Wacana Media

Waluyo, 2013. Perpajakan Indonesia Edisi 11. Jakarta: Salemba Empat

Dokumen

Undang-Undang Nomor 6 Tahun 1983 sebagaimana terahkir diubah Undang-Undang Nomor 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan

Undang-Undang Nomor 36 Tahun 2008 atas perubahan ke empat dengan Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan

Peraturan Menteri Keuangan Nomor 244/PMK.03/2008 tentang jenis jasa lain sebagaimana dimaksud dalam pasal 23 ayat (1) Undang-undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan atas perubahan ke empat dengan Undang-undang Nomor 36 Tahun 2008

Peraturan Menteri Keuangan Nomor 80/PMK.03/2010 tentang penentuan tanggal jatuh tempo pembayaran dan penyetoran pajak, penentuan tempat pembayaran pajak, dan tata cara pembayaran, penyetoran dan pelaporan pajak, serta tata cara pengangsuran dan penundaan pembayaran pajak perubahan atas peraturan Menteri Keuangan Nomor 184/PMK.03/2007

Peraturan Menteri Keuangan Nomor 152/PMK.03/2009 tentang bentuk da isi surat pemberitahuan, serta tata cara pengambilan, pengisian, penandatanganan, dan penyampaian surat pemberitahuan perubahan atas Peraturan Menteri Keuangan Nomor 181/PMK.03/2007

Peraturan Direktur Jendral Pajak Nomor PER-23/PJ/2010 tentang bentuk formulir surat setoran pajak perubahan atas peraturan Direktur Jendral Pajak Nomor PER-38/PJ/2008

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Published

2019-10-31

Issue

Vol. 2 No. 3: Agustus 2015 (Spesial Issues)

Section

Articles

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