Published: 2023-06-01
Kewajiban Perpajakan Yang Melekat Pada Entitas Pendidikan -
DOI: 10.35870/jemsi.v9i3.1184
Nancy Mayriski Siregar, Desi Triana Munthe
- Nancy Mayriski Siregar: Universitas Pembangunan Pancabudi Medan , Indonesia
- Desi Triana Munthe: Universitas Pembangunan Pancabudi Medan , Indonesia
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Abstract
Pendidikan sangat penting bagi kita semua karena dengan pendidikan dapat menambah wawasan dan mencerdaskan kita. Semua keluarga di Indonesia menginginkan anggota keluarganya mempunyai pendidikan sampai jenjang yang paling tinggi, dalam rangka memenuhi kebutuhan pendidikan warga Indonesia terutama di kota kota besar maka banyak didirikan yayasan untuk mengelola pendidikan Taman Kanak Kanak , Sekolah Dasar, Sekolah Menengah Pertama, Sekolah Menengah Atas sampai Perguruan Tinggi.Untuk mendirikan yayasan harus memenuhi ketentuan Undang-undang tentang Yayasan selain itu juga harus mengikuti ketentuan yang lain diantaranya ketentuan perpajakan.
Keywords
Pph pasal 21,Pph pasal 23 dan Pph pasal 26
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Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 9 No. 3 (2023)
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Section: Articles
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Published: %750 %e, %2023
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License: CC BY 4.0
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Copyright: © 2023 Authors
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DOI: 10.35870/jemsi.v9i3.1184
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Bunarunraksa, P., & Nuangjamnong, C. (2022). R&D tax credits, technology spillovers, and firms’ product convergence Seong. Journal of Corporate Finance, 2(2), 48–61. https://doi.org/10.1016/j.jcorpfin.2023.102407
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