Evaluasi Atas Pemenuhan Kewajiban Pajak Penghasilan Pasal 23 (Potong Pungut) Sebelum dan Saat Pandemi Pada PT. Agcia Pertiwi Tahun 2019-2020

Panitra, Panitra and ., Erion, S.E., M.M., M.Phill (2022) Evaluasi Atas Pemenuhan Kewajiban Pajak Penghasilan Pasal 23 (Potong Pungut) Sebelum dan Saat Pandemi Pada PT. Agcia Pertiwi Tahun 2019-2020. ITB Ahmad Dahlan Jakarta, Jakarta.

[thumbnail of COVER] Text (COVER)
Panitra_2017222350108_ HALAMAN JUDUL.pdf
Download (275kB)
[thumbnail of ABSTRAK] Text (ABSTRAK)
Panitra_2017222350108_ ABSTRAK.pdf
Download (71kB)
[thumbnail of BAB I] Text (BAB I)
Panitra_2017222350108_ BAB I.pdf
Download (122kB)
[thumbnail of BAB II] Text (BAB II)
Panitra_2017222350108_ BAB II.pdf
Restricted to Repository staff only
Download (216kB) | Request a copy
[thumbnail of BAB III] Text (BAB III)
Panitra_2017222350108_ BAB III.pdf
Restricted to Repository staff only
Download (82kB) | Request a copy
[thumbnail of BAB IV] Text (BAB IV)
Panitra_2017222350108_ BAB IV.pdf
Restricted to Repository staff only
Download (193kB) | Request a copy
[thumbnail of BAB V] Text (BAB V)
Panitra_2017222350108_ BAB V.pdf
Restricted to Repository staff only
Download (16kB) | Request a copy
[thumbnail of DAFTAR PUSTAKA] Text (DAFTAR PUSTAKA)
Panitra_2017222350108_DAFTAR PUSTAKA.pdf
Download (14kB)
[thumbnail of LAMPIRAN] Text (LAMPIRAN)
Panitra_2017222350108_LAMPIRAN.pdf
Restricted to Registered users only
Download (747kB) | Request a copy
[thumbnail of JURNAL] Text (JURNAL)
Panitra_2017222350108_ NASKAH PUBLIKASI.pdf
Restricted to Repository staff only
Download (211kB) | Request a copy

Abstract

PANITRA, Evaluasi Atas Pemenuhan Kewajiban Pajak Penghasilan Pasal 23 (Potong Pungut) Sebelum dan Saat Pandemi Pada PT.Agcia Pertiwi Tahun 2019 – 2020. Dibawah Bimbingan Bpk. ERION, SE. MM. MPhil.
Penelitian ini dilakukan untuk mengkaji dan menganalisis proses pemotongan dan pemungutan pajak penghasilan pasal 23 sebelum dan saat pandemi pada PT. Agcia Pertiwi 2019 – 2020. Penelitian ini merupakan penelitian evaluasi yaitu penelitian yang mengambarkan suatu fenomena dan ingin mendapatkan umpan balik dari suatu proses yang dikaitkan dengan output penelitian (KIDDER 1994). Hasil penelitian menunjukan bahwa PT. Agcia Pertiwi dalam melakukan Pemotongan, Penyetoran, Pelaporan Pajak Penghasilan Pasal 23 telah sesuai dengan Peraturan Perpajakan yang berlaku dan tidak ada perbedaan antara sebelum pandemi dan saat pandemi. Terkait dengan kebijikan (insentif) Pemerintah yang telah dikeluarkan pada masa pademi PT. Agcia Pertiwi untuk Pajak Penghasilan Pasal 23 tidak mendapatkan fasilitas tersebut sehingga mekanisme yang berhubungan dengan PPh Pasal 23 tetap sama. Dalam hal perpajakan sering kali terjadi perubahan peraturan maka dari itu untuk bagian pajak PT. Agcia Pertiwi selalu mengupdate terkait perubahan peraturan tersebut.

Kata Kunci : Evaluasi, Pajak Penghasilan Pasal 23, Peraturan Pemerintah.

PANITRA, Evaluation of the Fulfillment of Article 23 Income Tax Obligations (Cut Pick Up) Before and During the Pandemic at PT. Agcia Pertiwi in 2019 – 2020. Under the Guidance of Bpk. ERION, SE. MM. MPhil.
This research was conducted to examine and analyze the process of withholding and collecting income tax article 23 before and during the pandemic at PT. Agcia Pertiwi 2019 – 2020. This research is an evaluation research, namely research that describes a phenomenon and wants to get feedback from a process associated with research output (KIDDER 1994). The results showed that PT. Agcia Pertiwi in making Withholding, Depositing, Reporting Income Tax Article 23 is in accordance with the applicable Tax Regulations and there is no difference between before the epidemic and during the epidemic. Regarding the government policies (incentives) that have been issued during the pandemic period, PT. Agcia Pertiwi for Income Tax Article 23 does not get this facility, so the mechanism related to Income Tax Article 23 remains the same. In terms of taxation, changes in regulations often occur, therefore for the tax section of PT. Agcia Pertiwi always updates regarding changes to these regulations.

Keywords: Evaluation, Income Tax Article 23, Government Regulation.

Item Type: Other
Subjects: N Fine Arts > NK Decorative arts Applied arts Decoration and ornament
N Fine Arts > NX Arts in general
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Khalifafachri Albi
Date Deposited: 21 Feb 2025 07:51
Last Modified: 21 Feb 2025 07:51
URI: http://repository.itb-ad.ac.id/id/eprint/349

Actions (login required)

View Item View Item