"Overview On Calculation, Cutting, Deposits and Tax Reporting of Income Tax (PPh) Article 4 paragraph 2 in Perum Perumnas Regional IV Bandung"
Dyah Purnamasari-Rizki Nugraha
This Final report is to discuss the "Overview On Calculation, Cutting, Deposits and Tax Reporting of Income Tax (PPh) Article 4 paragraph 2 in Perum Perumnas Regional IV Bandung". In preparation authors conducted observations in Perum Perumnas Regional IV Bandung. The purpose of this final project is to investigate the implementation of calculations, deductions and income tax reporting Article 4 paragraph 2 and to determine the classification and calculation of Income Tax article 4 paragraph 2 in Perum Perumnas Regional IV Bandung.
The method I use in writing and data collection is descriptive analysis method, used to describe or analyze the results of the study but not used to make broader conclusions. Data collection techniques were used that field research with interviews and field studies.
Based on the results of the study authors have done, it can be concluded that in the calculation, cutting, deposit and reporting are in accordance with the Law Number 36 of 2008 concerning Income Tax (PPh) Article 4, paragraph 2. In the implementation of the calculations and deductions Perum Housing Regional IV Bandung in accordance with the basic tariff calculation of Income Tax Article 4 paragraph 2 of Regulation No. 51 Year 2008 on Income Tax of Enterprises Construction Services is to certify small businesses by 2% and certification medium-sized enterprises amounted to 3 % of the amount gross.
Topic: Economic and Finance in Education