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ANALISIS PELAKSANAAN PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA PT. PERKEBUNAN NUSANTARA VIII

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ABSTRACK ANALYSIS THE IMPLEMENTATION OF THE CUTTING, REPORTING AND PAYMENT INCOME TAX 23 IN PT. PERKEBUNAN NUSANTARA VIII Written by: Elfrida Napitupulu NIM: 1232043 The study was done aimed at to analyze how have program cutting , reporting and payment income tax revenue article 23 on PT. Perkebunan Nusantara VIII the years 2015. Methods used in research this is the method descriptive with compares the results made in theory to paints a clear about object the treatment. The population in this research was Surat Pemberitahuan (SPT) masa income tax evenue article 23 and Surat Setoran Pajak (SSP) of income tax revenue article 23. The sample in this research was Surat Pemberitahuan (SPT) masa income tax 23 and Surat Setoran Pajak (SSP) of income tax revenue article 23 years 2015. The result of this research is: In the implementation of the cutting income tax revenue article 23 PT. Perkebunan Nusantara VIII has been cut in accordance with the regulations. In the payment income tax revenue article 23 PT. Perkebunan Nusantara VIII was paid in accordance the constitution the latest takwim 10 months. In the implementation of the reporting income tax revenue article 23 PT. Perkebunan Nusantara VIII have reported like the in accordance procedures the latest tax on 20 the month after reporting . Keyword: cuting, payment, reporting income tax revenue article 23