Prosedur Pelaksanaan Pajak Penghasilan Pasal 21 Terkait Natura Pada PT Sinergi Gula Nusantara

Risa Bonani Prastika; R. Yuniardi Rusdianto

doi:10.61132/anggaran.v2i1.302

Authors

Risa Bonani Prastika UPN Veteran Jawa Timur
R. Yuniardi Rusdianto UPN “Veteran” Jawa Timur

DOI:

https://doi.org/10.61132/anggaran.v2i1.302

Keywords:

Taxation, Income Tax, Natura

Abstract

PT Sinergi Gula Nusantara, which is a subsidiary of Holding Perkebunan Nusantara (Persero), is a national sugar industry and overseas 36 sugar factories throughout Indonesia. Income Tax 21 policy on natura or enjoyment obtained in tax implementation. This research is written using descriptive method of analysing the results directly to the company during the internship. As for natura or enjoyment obtained by employees in the form of Office Clothing, K3 facilities, Health COB, Extra Voiding, Sports Activities, Icip-Icip Sugar, PG Service House, Service Vehicles for certain Positions and Pension Contributions by the Company.

Downloads

Download data is not yet available.

References

PT Sinergi Gula Nusantara. (2024, January 1). About Us: PT Sinergi Gula Nusantara. Retrieved from sinergigula.com: https://sinergigula.com/

Raharjo, F. A. (2023). Persepsi Wajib Pajak Orang Pribadi Terkait Wacana Pengenaan Pajak Penghasilan Terhadap Objek Natura/Kenikmatan. Educoretax 3 (3), 173-191.

Sianipar, S. B. (2022). Tinjauan Pengenaan Pajak atas Natura dan/atau Kenikmatan di Indonesia, Australia, dan Filipina. Doctoral dissertation, Politeknik Keuangan Negara STAN.

Wahyuddin, W. &. (2018). Pengaruh penggunaan software akuntansi system application and product (sap) dan kualitas nilai informasi pelaporan keuangan terhadap kepuasan pengguna software akuntansi (Studi kasus pada PT. PLN (Persero) Kantor Wilayah Aceh-Kota Banda Aceh). Jurnal Akuntansi dan Keuangan 6 (2), 115-128.

Zulqaidah, P. L. (2023). Pelaksanaan kewajiban perpajakan pph pasal 21 PT. PC atas pajak terkait natura. . Tugas Akhir.