YESI MAHARANI - Abstrak - Periode2 - 2021
YESI MAHARANI - Abstrak - Periode2 - 2021
Oleh:
Yesi Maharani
5160111208
Kata Kunci: Pajak Penghasilan, Undang-Undang Nomor 36 Tahun 2008, PPh Pasal
29
ABSTRACT
IMPLEMENTATION OF CORPORATE INCOME TAX OBLIGATION
CV N IN THE YEAR OF 2019
Yesi Maharani
5160111208
The purpose of This final research report is to find out how the implementation of
CV N’s income tax obligations in 2019. CV N is a corporate taxpayer who have the
obligation to calculate, deduct, deposit and report their own taxes and taxes on
income of other parties. The process of implementation of CV N is income tax
obligations, namely Income Tax Article 21, Income Tax Article 23, and Income Tax
Article 25 in accordance with the Taxation Law on Income Tax. This research was
conducted at CV N, a company engaged in body care services with the concept of
"Natural Ingredient with High Technology". The method that used for this research
is descriptive analysis method obtained from primary data and data collection
methods used are interviews and documentation methods. From the results of this
study is known that the entire income tax calculation, so that CV N have the
obligation to pay Income Tax Article 29 at the end of the tax year.
Keywords: Income Tax, Law Number 36 Year 2008, Income Tax Article 29.