Text

ANALISIS PPH 22 PADA KEGIATAN DANA ALOKASI KHUSUS DI BADAN KELUARGA BERENCANA DAN PEMBERDAYAAN PEREMPUAN DI KABUPATEN SUMEDANG, JAWA BARAT

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACT PPH22 ANALYSIS ON SPECIAL ALLOCATIONFI,]iID AT FAMILY PLAITAI\ID WOMEN EMPOREMENT BOARD IN THE DISTRICT SUMEDAI\G, WEST JAVA Jefri Feki The purpose of this study was to acknowledge the implementation , lncome tax colleclion, and calculation of income tax rates 22 and also income tax ralss 22 reporting system at family plan and women emporement board in the district Sumedang, West java. The sfudy was conducted by using descriptive method so that the researcher could interyrete adn describe an eveRt bas-ed on data collectioa analysing and processing . After that all data and document can be analysed for getting the conclusion. Lnplementation of the Income Tax 22 conducted by a third party (PT or CV) as the winner of the Tender in acrordance with Perbub (decree) that all expenditures above Rp 2,000,000, is subject to income tax rates 22. Documents to support the researher in analyzing the income tax 22 is General Cash Book Program Activities DAK and SPJ DAK Certification Program. Based on research conducted by researcher the data from agencies in the National Family Planning and Women's Empowerment Board, there was of an error calculation made by a third party @T or CV) as a taxpayer and the winner of the Tender in the calculation of income tax 22. This .rrol g6ecting delay on the DAK activities dirsbusement fund.