Pemberian jasa pembuatan surat pemberitahuan pajak penghasilan orang pribadi oleh pt. xyz dan kaitannya dengan sistem e-filing = The services of preparing individual tax returns provided by pt. xyz and its relavancy with e-filing system / Istimurti Ciptaningrum
Istimurti Ciptaningrum;
Siagian, Salim, supervisor; Kurnia I. Rais, examiner; Debby Fitriasari, examiner
([Publisher not identified]
, 2015)
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[ABSTRAK Laporan magang ini membahas mengenai proses pemberian jasa suratpemberitahuan pajak penghasilan tahunan Orang Pribadi yang dilakukan oleh PT.XYZ terhadap klien individu yang merupakan Wajib Pajak Dalam Negeri baikyang berasal dari Indonesia maupun dari luar negeri. Fokus pembahasan yaituproses pembuatan SPT Tahunan OP oleh PT. XYZ, alasan tidak menggunakandan dampak jika menggunakan sistem e-filing, serta analisisnya. Informasi seputare-filing didapatkan dengan metode wawancara mendalam. Berdasarkanpembahasan, proses pembuatan SPT Tahunan OP sudah sesuai dengan peraturanyang berlaku. Kendala atas penggunaan e-filing sebetulnya tidak berlaku bagioutbond assignees, tapi tetap ada proses yang dilakukan secara manual. Namunbagi inbond assignees perhitungan PPh terhutang menjadi penghambat untukmenerapkan sistem e-filing. ABSTRACT The objective of the report is to discuss the process of services provided forannual individual tax returns conducted by PT. XYZ to the assignees who areResident Taxpayers both from Indonesia and foreign countries. The reportfocusing on: the process of preparing annual tax returns for individual conductedby PT. XYZ, reasons why they decided not to use e-filing system and the impactif they are using it, as well as the analysis. Information about e-filing are collectedthrough in-depth interview. Based on the observation, the process of preparingannual individual tax returns has complied with the regulations applied. Theconstraints concerning the use of e-filing system can actually is not valid foroutbond assignees, but still require some process to be done manually. Howeverfor inbond assignees the tax liability calculation is become constraint toimplement e-filing system., The objective of the report is to discuss the process of services provided forannual individual tax returns conducted by PT. XYZ to the assignees who areResident Taxpayers both from Indonesia and foreign countries. The reportfocusing on: the process of preparing annual tax returns for individual conductedby PT. XYZ, reasons why they decided not to use e-filing system and the impactif they are using it, as well as the analysis. Information about e-filing are collectedthrough in-depth interview. Based on the observation, the process of preparingannual individual tax returns has complied with the regulations applied. Theconstraints concerning the use of e-filing system can actually is not valid foroutbond assignees, but still require some process to be done manually. Howeverfor inbond assignees the tax liability calculation is become constraint toimplement e-filing system.] |
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Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2015 |
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No. Panggil | No. Barkod | Ketersediaan |
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TA-PDF | 16-17-115633780 | TERSEDIA |
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