IMPLEMENTASI PEMOTONGAN PAJAK PPH PASAL 4 AYAT 1 ATAS JASA HONORARIUM DAN IMBALAN PNS DILUAR GAJI PADA KANTOR BAPENDA KABUPATEN BULUKUMBA

nasrullah nasrullah, Andi Arifwangsa Adiningrat, Pratiwi Hamzah, Yuyun Wahyuni Sukma

Abstract


This study aims to determine the implementation of withholding income tax article 4 paragraph 1 on honorarium and compensation for civil servants outside of salary at the BAPENDA BULUKUMBA. district office. This type of research is a qualitive descriptive study. Where research is carried out in the field and the survey is directly in place to be studied. Research Result Based on data obtained from the Bapenda of Bulukumba Regency and the data processing carried out by researchers according to the PPh 1984 Law that the income subject to taxatipn has the following elements, that what includes income is any addictional ability to control goods and service obtained by the taxpayer, the ratte of withholding income tax articel 4 paragraph 1.


Keywords


Implementation, Withholding, Income Tax Article

Full Text:

PDF

References


Ahmad, N.2010. Analisis Penerapan Perhitungan, Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 21 Pada PT. Hikerta Pratama [skripsi]. Jakarta (ID): PT. Hikerta Pratama

Alihamdan. 2020. “ Apa Yang Dimaksud Dengan Implementasi”. https://alihamdan.id/implementasi/ diakses tanggal 20 juni 2020 jam 22.03

Anggriani, D., Azizah, F. D., Jositrianto, T.2013.” Analisis Perhitungan, Pemotongan , Pelaporan, dan Penyetoran Pajak Penghasilan (PPh) Pasal 21 Atas Karyawan Tetap PT. Sarah Ratu Samudra” jurnal,2 .

Faisal,Haris.2013. Oasis pemotongan/pemungutan PPh.jakarta:Direktorat peraturan perpajakan II, Direktorat jendral pajak.

Gintar, A.B.S. 2012. Masalah Implementasi Pemotongan Pajak Atas Jasa (PPh pasal 4 ayat (2) dan PPh pasal 23) Pada PT. Arnott's Indonesia [skripsi]. Depok (ID): PT. Arnott's Indonesia

Ika, S. 2019. Keefektifan Pelaksanaan Pemeriksaan Dalam Rangka Meningkatkan Penerimaan Pajak Restoran Pada Bapenda Kota Makassar [proposal]. Makassar (ID): Kantor Bapenda Kota Makassar

Mardismo.2011.Perpajakan Edisi Revisi 2011.Yogyakarta:Andi.

Resmi, Siti. 2019. Perpajakan Teori & Kasus. Jakarta: Salemba Empat.

Sari, Tantriana P. 2017. lampiran 1 peraturan bupati Probolinggo [lampiran]. Probolinggo (ID): Kantor Bupati Probolinggo

Sibajo, A. K., Keramoy, H., & Wokas, H. (2016). Analisis perhitungan dan pencatatan akuntansi pasal 4 ayat 2 atas bunga deposito dan tabungan nasabah pada pt bank bukopin tbk kcu Manado. Jurnal EMBA, 784.

Suparman, Agus Raden. 2007. "objek pajak penghasilan", https://pajaktax.blongspot.com/2007/04/objek-pajak-penghasilan, diakses pada 18 juni 2020 pukul 23.33

Tachjan.H.2006.Implementasi Kebijakan Publik.Bandung: AIPI




DOI: https://doi.org/10.26618/jrp.v4i1.5309

DOI (PDF): https://doi.org/10.26618/jrp.v4i1.5309.g3562

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

View My Stats

Flag Counter