Analisis Pengaruh Perubahan Peraturan Pemerintah No. 140 Tahun 2000 Menjadi Peraturan Pemerintah No. 51 Tahun 2008 Tentang Pajak Penghasilan Dari Usaha Jasa Kontruksi Terhadap Beban Pajak (Studi Kasus PT X)
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Institusion
STIE Indonesia Banking School
Author
Fikri, Salim
Subject
HF5601 Accounting
Datestamp
2020-09-30 02:51:06
Abstract :
The highest income in every country comes from tax that used to improve social welfare. Constructions are one of the tax subjects who have an obligation to pay tax. Two years ago, governments made changes in tax regulations of income taxes for constructions into a final tax with the aim that taxpayer easier in carrying out their tax liability. The purpose of this study is to determine the influence calculating the amount of tax, the effect of changes in tax rules on expenses to be paid by the company and know the problems that arise from changes in these rules. With the change in the company certainly have advantages and drawbacks which will be analyzed. The conclusion of this analysis, with the enforcement of a final tax, PT X pay taxes two times greater so that PT X profit after tax lower than before. However, this new regulation makes PT X easier in calculating the income tax from the construction business. Keywords: Income, Income tax, Constructions.
The highest income in every country comes from tax that used to improve social welfare. Constructions are one of the tax subjects who have an obligation to pay tax. Two years ago, governments made changes in tax regulations of income taxes for constructions into a final tax with the aim that taxpayer easier in carrying out their tax liability. The purpose of this study is to determine the influence calculating the amount of tax, the effect of changes in tax rules on expenses to be paid by the company and know the problems that arise from changes in these rules. With the change in the company certainly have advantages and drawbacks which will be analyzed. The conclusion of this analysis, with the enforcement of a final tax, PT X pay taxes two times greater so that PT X profit after tax lower than before. However, this new regulation makes PT X easier in calculating the income tax from the construction business. Keywords: Income, Income tax, Constructions.
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