PENERAPAN PP NOMOR 46 TAHUN 2013 PADA CV. KUSUMA JAYA ABADI
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

NIRMALA, DEASY

Subject

657.042 - FINANCIAL ACCOUNTING 

Datestamp

2018-02-12 07:57:47 

Abstract :
UKM is one of the industrial sector is very small percentage is affected by the financial crisis in 1998. Until now UKM is growing very rapidly and there are new rules regarding tax and connection with UKM. This study aimed to explore how application of PP 46 of 2013 on CV. Kusuma Jaya Abadi which is the subject of the research. The owner and the administration. Owner of CV. Kusuma Jaya Abadi and administration CV. Kusuma Jaya Abadi is informants in this study. Data was collected through observation, interviews and documentation. The results of this study indicate that CV. Kusuma Jaya Abadi not apply PP 46 of 2013 in accordance with the provisions and rules that exist in it. Disadvantages of the subjects of this study is not to make financial reports on a monthly basis so that researchers make an inventory. In 2013 CV. Kusuma Jaya Abadi still make financial statement with tax rate clause 25 of PPh 12.5%. Keyword : PP 46 of 2013, Tax, Omzet. 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LAMPIRAN.pdf