Kajian Aspek Perpajakan Wp Orang Pribadi Pns dalam Pemenuhan Kewajiban Self Assessment (Studi Kasus: Politeknik Negeri Jakarta)

Hayati Fatimah • Herbirowo Nugroho • Agus Purwaji
Journal article Jurnal Ekonomi & Bisnis PNJ • 2012 Indonesia

Abstrak

Tax collecting system used in Indonesia generally implement self assessment system that is WP that actively performing annual income tax that consist of obligation of tax calculation, tax payment and tax reporting. One of individual WP is Civil Servant (PNS) that has an obligation equally as the other individual WP, although in income tax payment's article no. 21 about civil servant's income borne by government and done by cut by government's treasurer as the income payer. In the individual WP annual income tax reporting, civil servants must report all of their income except the income from their occupation as civil servants, for example business or freelance, from other domestic and overseas income.

Metrics

  • 40 kali dilihat
  • 22 kali diunduh

Jurnal

Jurnal Ekonomi & Bisnis PNJ

Jurnal Ekonomi dan Bisnis adalah jurnal yang mempublikasikan bidang ilmu yang berkaitan dengan ek... tampilkan semua