<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" OBJID="eprint_43196" LABEL="Eprints Item" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/"><mets:metsHdr CREATEDATE="2026-06-03T16:11:39Z"><mets:agent TYPE="ORGANIZATION" ROLE="CUSTODIAN"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_43196_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Tinjauan Pelaksanaan Kewajiban  Pemotongan Pajak Penghasilan Pasal 4 ayat (2) atas Jasa Konstruksi oleh&#13;
Bendahara Dinas Pekerjaan Umum dan Penataan Ruang (PUPR)&#13;
Kabupaten Solok</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Vara Nur Sabrina</mods:namePart><mods:namePart type="family">Afrizal</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini memiliki tujuan untuk mengetahui bagaimana tinjauanpelaksanaan kewajiban pemotongan pajak penghasilan pasal 4 ayat (2) atas jasakonstruksi oleh bendahara Dinas Pekerjaan Umum dan Penataan Ruang (PUPR)&#13;
Kabupaten Solok. Penelitian ini dilakukan di Dinas Pekerjaan Umum dan Penataan&#13;
Ruang (PUPR) Kabupaten Solok yang beralamat di Batang Barus, Kecamatan GunungTalang, Kabupaten Solok, Sumatera Barat. Bentuk penelitian yang digunakan adalah&#13;
deskriptif dengan pendekatan kualitatif, karena pada penelitian ini penulismenggunakan teknik pengumpulan data melalui dokumentasi dan wawancara. Disinipenulis melakukan wawancara dengan bendahara Dinas Pekerjaan Umum danPenataan Ruang (PUPR) Kabupaten Solok dan juga kepada beberapa orang Wajib Pajak Jasa Konstruksi. Data yang diteliti berupa pemotongan Pajak Penghasilan Pasa4 ayat (2) pada tahun 2022. Berdasarkan data yang diperoleh, peneliti melakukan&#13;
pengolahan sehingga diperoleh hasil penelitian.</mods:abstract><mods:classification authority="lcc">HD28 Management. Industrial Management</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2023-09-02</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Manajemen Perdangan FEB UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_43196"><mets:rightsMD ID="rights_eprint_43196_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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    </mods:useAndReproduction></mets:xmlData></mets:mdWrap></mets:rightsMD></mets:amdSec><mets:fileSec><mets:fileGrp USE="reference"><mets:file OWNERID="https://repository.unp.ac.id/id/eprint/43196/1/final_B1_7_VARA_NUR_SABRINA_AFRIZAL_20233099_4727_2023.pdf" ID="eprint_43196_86460_1" SIZE="3004155" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:href="https://repository.unp.ac.id/id/eprint/43196/1/final_B1_7_VARA_NUR_SABRINA_AFRIZAL_20233099_4727_2023.pdf" xlink:type="simple"></mets:FLocat></mets:file></mets:fileGrp></mets:fileSec><mets:structMap><mets:div ADMID="TMD_eprint_43196" DMDID="DMD_eprint_43196_mods"><mets:fptr FILEID="eprint_43196_document_86460_1"></mets:fptr></mets:div></mets:structMap></mets:mets>