Taxation is the main source of income for the country. Income from the business is the potential tax revenue is through taxes imposed on the agency or company. CV RESPATI AGUNG NUGRAHA is one of the Taxpayer. Company's activities related to the government, the company will be collected Income Tax Article 22 on the procurement of goods and services for the procurement corporate income tax of Article 23. Article 22 Income Tax Withholding by Treasurer is equal to 1.5% of the purchase price excluding PPN is in accordance with the Regulation of the Minister of Finance the number 154/PMK03/2010 Article 2 paragraph (1) point b. Meanwhile, income withholding CV RESPATI AGUNG NUGRAHA of 2% of gross income does not include PPN in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia number 244/PMK03/2008 Article 1 paragraph (1) and the Director General of Taxation Circular numbers SE-35PJ/2010. Polling was conducted largely in accordance with the legislation in force. There are only a few jobs such as window film installation job which only article 23 for his services but are not subject to income tax article 22 for the glass film. Meanwhile, for income tax withholding in accordance with Article 23 legislation and regulations. |