Yeni Widyanti, Yeni and Ade Kemala Jaya, Ade (2022) CONCEPT AND UNDERSTANDING OF WITHHOLDING TAX SYSTEM TO INCOME TAX ARTICLE 21 IN OF INDIVIDUALTAXPAYER ON KPP REGION SEBERANG ULU OF PALEMBANG. CONCEPT AND UNDERSTANDING OF WITHHOLDING TAX SYSTEM TO INCOME TAX ARTICLE 21 IN OF INDIVIDUALTAXPAYER ON KPP REGION SEBERANG ULU OF PALEMBANG.
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Abstract
tBased on the Law of KUP NUMBER 16 YEAR 2009 Article 1 paragraph 1 mentioned that the definition of Tax is a compulsory contribution to the state payable by an individual or a coercive body under the Act, by not obtaining direct rewards and used for the purposes of the state for the greatest possible prosperity of the people. The taxation system is also called the way or method of how to manage the tax debt that owes can flow to the state treasury by the taxpayer. The object of research in this study is the active tax payers who work on the area opposite uluPlaju Palembang. Here the researcher wants to see the level of understanding of the individual taxpayer who is in the area opposite ulu Palembang, and will classify the individual taxpayer based on the level of understanding. Therefore, researchers consider it important to see the extent to which the taxpayer's understanding of the concept and understanding witholding tax system on income tax article 21 on individual taxpayer in the region seberangulu Palembang
| Item Type: | Article |
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| Subjects: | L Education > L Education (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Humanities |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 16 Jun 2022 15:54 |
| Last Modified: | 16 Jun 2022 15:54 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/11658 |
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