@thesis{thesis,
		author={WIJAYANTI  IRMA},
		title ={ANALISIS PAJAK PENGHASILAN TERUTANG BADAN AKIBAT PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 SERTA KAITANNYA TERHADAP LABA RUGI PERUSAHAAN (STUDI KASUS PT. SUMBER KARUNIA LAUT)},
		year={2018},
		url={http://eprints.ubhara.ac.id/166/},
		abstract={This study aims to determine the extent to which PT. Sumber Karunia Laut have applied Government Regulation Number 46 of 2013 on Income Tax on Income from business received or obtained by a Taxpayer having certain Gross
Income to the income statement of the company. Which previously the company used the Law no. 36 of 2008.
To analyze the problem, the researcher uses this writing method using descriptive qualitative method. The study used primary and secondary data types, which directly asked the employees concerned.
The results of this study indicate that after the implementation of Government Regulation Number 46 Year 2013 on the Profit and Loss report. The Company has an impact on the small tax burden that must be paid by PT. Sumber Karunia Laut of tax period 2016 of Rp. 26,393,250 whereas before the application of PP. 46 Year 2013 of Rp. 32,973,088 so that the company bears a smaller tax burden of Rp. 6,579,838.}
		}