Mekanisme Perhitungan Pajak Penghasilan Badan CV. Karya Langgeng Sejahtera Berdasarkan PP Nomor 46 Tahun 2013
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Institusion
Universitas Katolik Darma Cendika
Author
Asterina, Gabriela
Subject
HF5601 Accounting
Datestamp
2021-01-05 05:43:46
Abstract :
This study aimed to describe the mechanism of corp orate income tax calculationKarya Langgeng Sejahtera, CVafter the application of Government Regulation No. 46 the year of 2013. By comparing the tax calculation is based on Government Regulation No. 46 the year of 2013 and Section 31 E Income Tax ActNo. 36 the year of 2008. In addition, this study also aims to determine the amount of tax payable shall be paid by the company. This study used quantitative descriptive method using the financial statements and proof of receipt of the tax. The results is showthe results of calculation of tax payable by the use of Government Regulation No. 46 the year of 2013 provides advantages when compared with rates of Section 31 E Income Tax ActNo. 36 the year of 2008. Rates 1% ofturnover up to 4,8 billion with rates 12.5% of income provide advantages for Karya Langgeng Sejahtera, CV because the amount of tax payable is more smaller. The implications of the application of Government Regulation No. 46 the year of 2013 also makes it easy for companies to calculate corporate income tax and minimize errors in counting.
This study aimed to describe the mechanism of corp orate income tax calculationKarya Langgeng Sejahtera, CVafter the application of Government Regulation No. 46 the year of 2013. By comparing the tax calculation is based on Government Regulation No. 46 the year of 2013 and Section 31 E Income Tax ActNo. 36 the year of 2008. In addition, this study also aims to determine the amount of tax payable shall be paid by the company. This study used quantitative descriptive method using the financial statements and proof of receipt of the tax. The results is showthe results of calculation of tax payable by the use of Government Regulation No. 46 the year of 2013 provides advantages when compared with rates of Section 31 E Income Tax ActNo. 36 the year of 2008. Rates 1% ofturnover up to 4,8 billion with rates 12.5% of income provide advantages for Karya Langgeng Sejahtera, CV because the amount of tax payable is more smaller. The implications of the application of Government Regulation No. 46 the year of 2013 also makes it easy for companies to calculate corporate income tax and minimize errors in counting.
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