CONCEPT AND UNDERSTANDING OF WITHHOLDING TAX SYSTEM TO INCOME TAX ARTICLE 21 IN OF INDIVIDUALTAXPAYER ON KPP REGION SEBERANG ULU OF PALEMBANG

Widyanti, Yeni and Kemala Jaya, Ade (2017) CONCEPT AND UNDERSTANDING OF WITHHOLDING TAX SYSTEM TO INCOME TAX ARTICLE 21 IN OF INDIVIDUALTAXPAYER ON KPP REGION SEBERANG ULU OF PALEMBANG. In: The 3td Social Science and Economic International Conference (SOSEIC 2017) Palembang-Indonesia, 10 November 2017, Palembang.

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Abstract

Based 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 owescan 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: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Tax, withholding tax system, personal taxpayers
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mr Upload Admin
Date Deposited: 08 Aug 2018 05:30
Last Modified: 08 Aug 2018 05:30
URI: http://eprints.binadarma.ac.id/id/eprint/3834

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