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<http://digilib.unila.ac.id/id/eprint/66786> <http://purl.org/ontology/bibo/abstract> "ABSTRAK\r\n\r\nMEKANISME PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PADA BADAN USAHA MILIK DESA PURNAMA JAYA\r\n\r\nOleh FLAFFY LOVELY\r\n\r\nTujuan Laporan Akhir ini untuk mengetahui mekanisme perhitungan pajak penghasilan pasal 21 pada Badan Usaha Milik Desa Purnama Jaya, Dikarenakan BUMDES belum dikenakan Wajib Pajak maka penulis membuat mekanisme perhitungan pajak penghasil 21 sesuai Peraturan Menteri Keuangan Nomor 262/PMK.03/2010 tentang petunjuk pelaksanaan pemotongan pajak atas penghasilan sehubungan dengan pekerjaan, jasa, dan kegiatan Orang Pribadi. Pajak merupakan kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang. Pajak penghasilan\r\n pasal 21 atau yang disingkat PPh pasal 21 merupakan pajak yang dikenakan\r\n terhadap penghasilan yang sehubungan dengan pekerjaan, jasa, ataupunkegiatan lainnya yang diterima oleh WP orang pribadi dalam negeri. Bumdes merupakan entitas berbentuk badan usaha yang dibentuk dari kekayaan desa yang dipisahkan seperti halnya dengan BUMN dan BUMD. Seperti pada BUMDes Purnama Jaya yang terletak di Desa Purwodadi Dalam, Lampung Selatan. Dalam kegiatannya terdapat aktivitas pelaporan perhitungan pajak penghasil pasal 21 pada BUMDes Purnama Jaya dimana BUMDes telah menjalani kegiatan usaha seprti BRI Link, PAMDES dan Usaha perdagangan lainnya yang tentunya memerlukan perhitungan pajak penghasil Pasal 21 seiap tahunnya.\r\nKata Kunci : Pajak, PPh 21, BUMDes\r\n"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://digilib.unila.ac.id/id/document/2070753> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2070744> .
<http://digilib.unila.ac.id/id/document/2070753> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2070744> .
<http://digilib.unila.ac.id/id/document/2070753> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2070744> .
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<http://digilib.unila.ac.id/id/document/2070753> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/66786/10/small.jpg> .
<http://digilib.unila.ac.id/66786/10/small.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "small.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/66786> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2070754> .
<http://digilib.unila.ac.id/id/document/2070754> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2070754> <http://www.w3.org/2000/01/rdf-schema#label> "Mekanisme Perhitungan Pajak Penghasilan Pasal 21 Pasa Badan Usaha Milik Desa Purnama Jaya (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2070754> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/document/2070754> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/document/2070754> <http://eprints.org/relation/islightboxThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/eprint/66786> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2070755> .
<http://digilib.unila.ac.id/id/document/2070755> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2070755> <http://www.w3.org/2000/01/rdf-schema#label> "Mekanisme Perhitungan Pajak Penghasilan Pasal 21 Pasa Badan Usaha Milik Desa Purnama Jaya (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2070755> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/document/2070755> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/document/2070755> <http://eprints.org/relation/ispreviewThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/eprint/66786> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2070756> .
<http://digilib.unila.ac.id/id/document/2070756> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2070756> <http://www.w3.org/2000/01/rdf-schema#label> "Mekanisme Perhitungan Pajak Penghasilan Pasal 21 Pasa Badan Usaha Milik Desa Purnama Jaya (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2070756> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/document/2070756> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/document/2070756> <http://eprints.org/relation/ismediumThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/eprint/66786> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2070757> .
<http://digilib.unila.ac.id/id/document/2070757> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2070757> <http://www.w3.org/2000/01/rdf-schema#label> "Mekanisme Perhitungan Pajak Penghasilan Pasal 21 Pasa Badan Usaha Milik Desa Purnama Jaya (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2070757> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/document/2070757> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/document/2070757> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2070745> .
<http://digilib.unila.ac.id/id/eprint/66786> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2070758> .
<http://digilib.unila.ac.id/id/document/2070758> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2070758> <http://www.w3.org/2000/01/rdf-schema#label> "Mekanisme Perhitungan Pajak Penghasilan Pasal 21 Pasa Badan Usaha Milik Desa Purnama Jaya (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2070758> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2070746> .
<http://digilib.unila.ac.id/id/document/2070758> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2070746> .
<http://digilib.unila.ac.id/id/document/2070758> <http://eprints.org/relation/islightboxThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2070746> .
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<http://digilib.unila.ac.id/id/document/2070758> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/66786/15/lightbox.jpg> .
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<http://digilib.unila.ac.id/id/document/2070759> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://digilib.unila.ac.id/id/document/2070759> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2070746> .
<http://digilib.unila.ac.id/id/document/2070759> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2070746> .
<http://digilib.unila.ac.id/id/document/2070759> <http://eprints.org/relation/ispreviewThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2070746> .
<http://digilib.unila.ac.id/id/document/2070759> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/66786/16/preview.jpg> .
<http://digilib.unila.ac.id/id/document/2070759> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/66786/16/preview.jpg> .
<http://digilib.unila.ac.id/66786/16/preview.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "preview.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://digilib.unila.ac.id/id/document/2070760> <http://eprints.org/relation/ismediumThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2070746> .
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<http://digilib.unila.ac.id/id/document/2070760> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/66786/17/medium.jpg> .
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<http://digilib.unila.ac.id/id/document/2070761> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2070746> .
<http://digilib.unila.ac.id/id/document/2070761> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2070746> .
<http://digilib.unila.ac.id/id/document/2070761> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2070746> .
<http://digilib.unila.ac.id/id/document/2070761> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/66786/18/small.jpg> .
<http://digilib.unila.ac.id/id/document/2070761> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/66786/18/small.jpg> .
<http://digilib.unila.ac.id/66786/18/small.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "small.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://digilib.unila.ac.id/66786/> <http://purl.org/dc/elements/1.1/title> "HTML Summary of #66786 \n\nMekanisme Perhitungan Pajak Penghasilan Pasal 21 Pasa Badan Usaha Milik Desa Purnama Jaya\n\n" .
<http://digilib.unila.ac.id/66786/> <http://purl.org/dc/elements/1.1/format> "text/html" .
<http://digilib.unila.ac.id/66786/> <http://xmlns.com/foaf/0.1/primaryTopic> <http://digilib.unila.ac.id/id/eprint/66786> .
<http://digilib.unila.ac.id/id/subject/330> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://digilib.unila.ac.id/id/subject/330> <http://www.w3.org/2004/02/skos/core#prefLabel> "330 Ekonomi" .
<http://digilib.unila.ac.id/id/eprint/66786> <http://purl.org/dc/terms/subject> <http://digilib.unila.ac.id/id/subject/330> .
<http://digilib.unila.ac.id/id/subject/336> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://digilib.unila.ac.id/id/subject/336> <http://www.w3.org/2004/02/skos/core#prefLabel> "336 Keuangan publik" .
<http://digilib.unila.ac.id/id/eprint/66786> <http://purl.org/dc/terms/subject> <http://digilib.unila.ac.id/id/subject/336> .