Dumendehe, Noldi (2013) Aktivitas Pengolahan SPT Tahunan Pajak Penghasilan pada KPP Pratama Kosambi. Internship thesis, Universitas Multimedia Nusantara.
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Abstract
Tax is a form of community participation in the development and support of the Indonesian economy . In the development process being undertaken Indonesian nation today, required capabilities and the support of all the factors . One of the most important factors that construction can proceed smoothly is the availability of the necessary funds to finance the construction . One alternative that can be used to finance the development of the sector as a cash receipts state tax . This is stated in the Constitution of Article 23A , namely : " Tax and other levies that are regulated force for the purposes of the State Law " . Indonesian’s taxation system is using self assessment system which the taxpayer is given full trust to enroll, calculate the amount of tax payable, deposit it, and report the tax calculation and remittance of their own by filling in the Notice. The main purpose of this report is to determine the income tax per year in Kosambi Pratama Tax Office. SPT process is a series of activities including the recording and the letter SPT survey. In doing internship work at the Tax Office Primary Kosambi, I get quite a lot of experience and new knowledge to be applied in the field of taxation after the work of the author, and the author of the letter of notification will expect better in the future.
Item Type: | Thesis (Internship) |
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Keywords: | SPT, Income Tax |
Subjects: | 000 Computer Science, Information and General Works |
Divisions: | Faculty of Business > Accounting |
Depositing User: | Administrator UMN Library |
Date Deposited: | 06 May 2024 08:51 |
Last Modified: | 06 May 2024 08:51 |
URI: | https://kc.umn.ac.id/id/eprint/30247 |
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