ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 23 PADA PERUSAHAAN JASA PERBANKAN

  • Anggun Hilendria Jurusan Akuntansi, FEB Unram
  • Lalu Takdir Jumaidy
  • D. Tiallurra Della Nabila
DOI: https://doi.org/10.29303/aksioma.v19i1.89

Abstract

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.

Published
2020-06-15
How to Cite
Hilendria, A., Lalu Takdir Jumaidy, & D. Tiallurra Della Nabila. (2020). ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 23 PADA PERUSAHAAN JASA PERBANKAN. Jurnal Riset Akuntansi Aksioma, 19(1), 89-108. https://doi.org/10.29303/aksioma.v19i1.89
Issue
Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Section
Articles