Analysis of Deposit Calculations and Reporting Personal Income Tax Uses E-Form Application on Personal Wp Registered at Kpp Tegalaga

نویسندگان

چکیده

Personal income tax is a imposed on personal subjects received or earned in one year and has been regulated Law no. 36 of 2008 concerning Income Tax. In this study using qualitative descriptive method, namely collecting available data, compiling it, studying then conducting further analysis regarding the calculation, deposit reporting Tax taxpayers registered at The Pratama Bandung Tegalega Service Office. Based results conducted, it can be concluded that Office as whole have an average more than source, where calculation underpaid taxes. Underpaid electronic Deposit Letter with e-Billing system.

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ژورنال

عنوان ژورنال: International Journal of Business, Economics, and Social Development

سال: 2023

ISSN: ['2722-1164', '2722-1156']

DOI: https://doi.org/10.46336/ijbesd.v4i2.431