Dampak Perubahan Undang-Undang Pajak Penghasilan Pada Usaha Real Estat Terhadap Pajak Penghasilan Terutang (Studi Kasus : PT XYZ)
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Institusion
STIE Indonesia Banking School
Author
Andini, Riski Retno
Subject
HF5601 Accounting
Datestamp
2020-09-29 03:54:33
Abstract :
Tax is an income for a country to finance the development. According Tax Function, Government tends to change tax regulation to manage the economic growth or to stabilize the economic condition. On the other hand, sometime government changes the tax regulation to make it easier if people or tax subject want to pay the tax, as we can see in the change of income tax regulation (Undang-Undang Pajak Penghasilan). Government with Secretary of the Treasury and Direktorat Jendral Pajak transform income tax regulation from UU No.17 2000 to UU No.36 2008. That regulation makes income from real estate become an object of PPh Final and it makes the real estate company easier to calculate the tax, we can see the change in Pasal 4 ayat (2) There is an effect from that change as we can see from income tax expense. Problems also appear when the government change the regulation, beside that there always an positive and negative effect. So this research wants to analyze the effect of the change in the income regulation for the real estate company Keywords: income, income tax, real estate
Tax is an income for a country to finance the development. According Tax Function, Government tends to change tax regulation to manage the economic growth or to stabilize the economic condition. On the other hand, sometime government changes the tax regulation to make it easier if people or tax subject want to pay the tax, as we can see in the change of income tax regulation (Undang-Undang Pajak Penghasilan). Government with Secretary of the Treasury and Direktorat Jendral Pajak transform income tax regulation from UU No.17 2000 to UU No.36 2008. That regulation makes income from real estate become an object of PPh Final and it makes the real estate company easier to calculate the tax, we can see the change in Pasal 4 ayat (2) There is an effect from that change as we can see from income tax expense. Problems also appear when the government change the regulation, beside that there always an positive and negative effect. So this research wants to analyze the effect of the change in the income regulation for the real estate company Keywords: income, income tax, real estate
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