Perhitungan pajak penghasilan pasal 25 atas badan

Studi kasus pada PT Blue Bird Tbk

  • Isna Kamalia Perbankan Syariah UIN Maulana Malik Ibrahim Malang
  • Sri Wahyu Ramadhani Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Diyah Ajeng Styawati Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Rifky Zahrul Aprilian Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Putri Amalia Arnanda Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: article 25 PPh rates, tax reporting, taxpayers

Abstract

This research is a mechanism for calculating Income Tax (PPh) Article 25 at PT Blue Bird Tbk and confirms that the company has carried out calculations in accordance with applicable tax provisions. The type of research used in this research is qualitative research and the data used in this research is secondary data and is of the qualitative type (qualitative data). Through in-depth analysis of company tax data, it was found that there were no significant differences in the calculation of PPh Article 25 between those carried out by the company and the applicable tax provisions. These results show the consistency, accuracy and high satisfaction of PT Blue Bird Tbk with existing tax regulations.

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References

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Published
2024-05-31
How to Cite
Kamalia, I., Ramadhani, S., Styawati, D., Aprilian, R., & Arnanda, P. (2024). Perhitungan pajak penghasilan pasal 25 atas badan. Maliki Interdisciplinary Journal, 2(5). Retrieved from http://urj.uin-malang.ac.id/index.php/mij/article/view/6524
Section
Articles