Image of Aspek khusus pemotongan dan pemungutan pajak penghasilan dan pajak pertambahan nialai dalam perusahaan asuransi jiwa studi kasus: PT XYZ Life Insurance

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Aspek khusus pemotongan dan pemungutan pajak penghasilan dan pajak pertambahan nialai dalam perusahaan asuransi jiwa studi kasus: PT XYZ Life Insurance

The insurance company has different characteristics from other companies. Coverage of the insured are the main services provided by the insurance company by involving various stakeholders such as reinsurers.This study reviewed whether there are any withholding Income Tax and Value Added Tax on the main transaction of PT. XYZ Life Insurance. The study also examined whether the withholding as well as tax collection has been run in accordance with prevailing tax regulations and compliance principles. The study used descriptive analysis. The author used primary data through observation and interviews and secondary data through books, financial statements and other literature which refers to the study. From the results of the study, authors found that the flow of transactions that occurred in the PT. XYZ Life insurance have some problems. These problems include PT. XYZ Life Insurance did not impose VAT on insurance agents and withholding tax on unit links that do not conform to the equity principle. There are also double taxation on pension insurance products that have previously been subjected to the final tax. The problesms are expected to be a concern for PT. XYZ Life and other related partiesAda tabel

Ketersediaan

Call NumberLocationAvailable
8163PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Life insurance
Taxation
Value added tax
Icome tax
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 68 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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