Analisis Akuntansi Pajak Penghasilan (PPh) Pasal 22 Atas Impor Barang Pada PT Indika Tirta Mandiri

Nita Mustika
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引用次数: 1

Abstract

This study aims to determine how the accounting application of Income Tax (PPH) Article 22 on the Import of Goods at PT. Indika Tirta Mandiri, is it in accordance with the applicable tax laws. This research is a descriptive qualitative research, the research data obtained by direct observation (observation) interviews at the company that became the object of research, then analyzed and further processed. From the results of the study it can be concluded that the calculation and deposit of Article 22 Income Tax (Pph) at PT Indika Tirta Mandiri is in accordance with the applicable Tax Law and PT. Indika Tirta Mandiri has carried out accounting in accordance with PSAK.
所得税会计分析(PPh)关于PT Indika Tirta曼迪塔商品进口的第22条
本研究旨在确定所得税(PPH)第22条在PT. Indika Tirta Mandiri进口货物的会计应用,是否符合适用的税法。本研究是一种描述性质的研究,通过直接观察(observation)访谈获得的研究数据成为研究对象,然后进行分析和进一步处理。从研究结果可以得出结论,PT Indika Tirta Mandiri的第22条所得税(Pph)的计算和存款符合适用的税法和PT。Indika Tirta Mandiri根据PSAK进行了会计核算。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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