Open AccessANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO
Author(s) -
Novlicia Putri Utiarahman,
Jantje J. Tinangon,
Dhullo Afandi
Publication year - 2017
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.12.2.17841.2017
Subject(s) - earnings , mandate , revenue , paragraph , business , income tax , government (linguistics) , accounting , service (business) , internal revenue , tax revenue , economics , public economics , law , marketing , political science , linguistics , philosophy
Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro