Analisis Penerapan Perhitungan ,Peyetoran, Pelaporan, Dan Pencatatan PPH Pasal 23 Dan PPH Final pada PT. Aerofood Indonesia Unit Kualanamu Medan

Abstract

The purpose of this study was to find out and analyze the Application of Calculations, Deposits, Reporting and Recording of Article 23 Income Tax and Final Income Tax at PT. Aerofood Indonesia Kualanamu The research method used is exploratory research, where the variable is measured by a Likert scale. The method of data collection is done by interview (interview) and study documentation. The results of the study indicate that: Income Tax Article 23 It can be seen that in the reporting and calculation of the period tax return on article 23 already in accordance with the provisions of Law No. 36 of 2008 which applies in Indonesia. Tax Payments for PPh 23 during 2016-2018 have never been late to pay, so they have been prevented from fines that could harm the company. It can be seen that in the reporting and calculation of the final PPh PPT in accordance with the provisions of Law No. 36 of 2008 which applies in Indonesia. Payment of Final PPh Tax during 2016-2018 has never been late to pay, so that penalties that can harm the company are avoided.