Panji Anugrah Sanjaya Primary Author 1562401050 Additional Author mixed material bibliography Pekanbaru Perpustakaan Politeknik Caltex Riau 2018 id Indonesia

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ix, 58 hlm.: 21 cm This study aims to find out how PT.Peputra Maha Jaya performs the calculation, payment, and reporting of final income tax on the rental of stores in Plaza The Central Pekanbaru. This study uses Qualitative and Quantitative data, data sources used primary and secondary data. The results of this study are the calculation of the final income tax has multiplied the rate correctly, which is 10% (percent) but the company has not calculated the service charge, so there is still an error in calculating the value of gross circulation leasing on store rent. There is a lack of tax payment on the payment of the final income tax on the store rent for the tax period of the previous month or March 2018 which will later be made a correction for the period of SPT that will be reported and deposited by the company or PT.Peputra Maha Jaya. The result of this study is the difference between the underpayment of tax on final income tax on store rental amounting to Rp.24,684,280, Correction of SPT is made by making an SPT for rectification and attached with the SSP from the difference in underpayments and the incorrect old SPT. The company in making corporate tax payments reveals e-Billing and makes an SPT notification letter with the e-SPT Application. Keywords: Calculation, Payment, Reporting, and Income Tax PA Akuntansi PA AKT Politeknik Caltex Riau Politeknik Caltex Riau PA AKT PA1562401050 Perpustakaan PCR (R) PA AKT 9787 2019-04-29 15:05:11 2019-05-23 14:53:45 machine generated