?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PERHITUNGAN+PPH+21+DAN+PPH+23+SERTA+PROSEDUR+PERMOHONAN%0D%0APEMBEBASAN+ATAS+PINJAMAN+LUAR+NEGERI+PADA+PROYEK+%0D%0APEMERINTAH+DALAM+PEMBAYARAN+TERMIN+PT+CIRIAJASA+CIPTA%0D%0AMANDIRI+&rft.creator=ARBAS%2C+SUGARA&rft.subject=330+Ekonomi&rft.subject=336+Keuangan+publik&rft.subject=339+Makroekonomi%2C+ekonomi+makro+dan+topik+terkait&rft.description=Penyusunan+Laporan+Akhir+ini+bertujuan+untuk+mengetahui+bagaimana+tata+cara%0D%0APembebasan+Pajak+Penghasilan+Pasal+21+dan+Pajak+Penghasilan+Pasal+23+pada+PT%0D%0ACiriajasa+Cipta+Mandiri+yang+sedang+bekerja+sama+dengan+Universitas+Lampung%0D%0Adan+dibiayai+oleh+Asian+Development+Bank+(ADB)+untuk+membangun+Rumah+Sakit%0D%0APerguruan+Tinggi+Negeri+(RSPTN)%2C+Contract+Work+Unit+(CWU)%2C+Integrated%0D%0AResearch+Center+(IRC)%2C+Waste+Water+Treatment+Plant+(WWTP).+Metode+yang%0D%0Adigunakan+dalam+laporan+akhir+ini+adalah+observasi%2C+wawancara%2C+dan+tinjauan%0D%0Apustaka.+Data+diperoleh+melalui+pengamatan+langsung+selama+praktik+kerja%0D%0Alapangan+di+PT+Ciriajasa+Cipta+Mandiri+dan+wawancara+dengan+pihak+yang+terlibat%0D%0Adalam+proses+administrasi.+Selain+itu%2C+walaupun+PPh+Pasal+21+dan+PPh+Pasal+23%0D%0Atelah+dibebaskan%2C++perhitungan+pajak+yang+diadopsi+oleh+perusahaan+harus+tetap%0D%0Adianalisis+untuk+menilai+kepatuhannya+terhadap+peraturan+perpajakan+yang+berlaku%0D%0Asaat+ini%2C+dan+terdapat+perbedaan+perhitungan+pada+PPh+21+yang+tidak+menggunakan%0D%0ATarif+Efektif+Rata-Rata+(TER)%2C+karena+penerima+upah+berstatus+bukan+pegawai+atau%0D%0Ahanya+bekerja+sesuai+kontrak.%0D%0AKata+kunci%3A+PPh+Pasal+21%2C+PPh+Pasal+23%2C+dan+Pembebasan+Pajak.++%0D%0A%0D%0AThe+preparation+of+this+Final+Report+aims+to+find+out+how+the+procedures+for+Income%0D%0ATax+Exemption+Article+21+and+Income+Tax+Article+23+at+PT+Ciriajasa+Cipta+Mandiri%0D%0Awhich+is+collaborating+with+the+University+of+Lampung+and+financed+by+the+Asian%0D%0ADevelopment+Bank+(ADB)+to+build+a+State+University+Hospital+(RSPTN)%2C+Contract%0D%0AWork+Unit+(CWU)%2C+Integrated+Research+Center+(IRC)%2C+Waste+Water+Treatment%0D%0APlant+(WWTP).+The+methods+used+in+this+final+report+are+observation%2C+interviews%2C%0D%0Aand+literature+reviews.+Data+was+obtained+through+direct+observation+during+field%0D%0Awork+practices+at+PT+Ciriajasa+Cipta+Mandiri+and+interviews+with+parties+involved%0D%0Ain+the+administrative+process.+In+addition%2C+even+though+Income+Tax+Article+21+and%0D%0AIncome+Tax+Article+23+have+been+exempted%2C+the+tax+calculation+adopted+by+the%0D%0Acompany+must+still+be+analyzed+to+assess+its+compliance+with+the+current+applicable%0D%0Atax+regulations%2C+and+there+is+a+difference+in+the+calculation+in+Income+Tax+21+which%0D%0Adoes+not+use+the+Average+Effective+Rate+(TER)%2C+because+the+wage+recipient+is+not%0D%0Aan+employee+or+only+works+according+to+a+contract.%0D%0AKeywords%3A+Income+Tax+Article+21%2C+Income+Tax+Article+23%2C+and+Tax+Exemption.++&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2025-05-20&rft.type=Diploma%2FTugas+Akhir&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88764%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88764%2F2%2FTUGAS%2520AKHIR%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F88764%2F3%2FTUGAS%2520AKHIR%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ARBAS%2C+SUGARA++(2025)+PERHITUNGAN+PPH+21+DAN+PPH+23+SERTA+PROSEDUR+PERMOHONAN+PEMBEBASAN+ATAS+PINJAMAN+LUAR+NEGERI+PADA+PROYEK+PEMERINTAH+DALAM+PEMBAYARAN+TERMIN+PT+CIRIAJASA+CIPTA+MANDIRI.++%5BDiploma%2FTugas+Akhir%5D+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F88764%2F