Open AccessANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 23 PADA PERUSAHAAN JASA PERBANKAN
Author(s) -
Anggun Hilendria,
Lalu Takdir Jumaidy,
D. Tiallurra Della Nabila
Publication year - 2020
Publication title -
jurnal riset akuntansi aksioma
Language(s) - English
Resource type - Journals
eISSN - 2654-8488
pISSN - 1858-0785
DOI - 10.29303/aksioma.v19i1.89
Subject(s) - renting , payment , business , accounting , income tax , finance , economics , public economics , engineering , civil engineering
This study aims to determine the application of income tax accounting article 23 in the business activities of Mataram BTN Bank. The results of the study explained that Mataram BTN Bank has approved the payment of income tax article 23 on vehicle rental in accordance with applicable tax regulations and has recorded accounting for vehicle rental costs and taxes on vehicle rental, calculates tax on vehicle rental, tax payment and tax reporting.