ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA CV NILA MAS SEJAHTERA PALEMBANG

VERNANDO, ARI (2016) ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA CV NILA MAS SEJAHTERA PALEMBANG. Other thesis, POLITEKNIK NEGERI SRIWIJAYA.

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Abstract

The income tax is a tax levied on the subject of income tax on income received or accrued in the tax year. Income tax performed by CV Nila Mas Sejahtera Palembang at JL. KH Wahid HasyimNo. 1756District of SeberangUlu 1 Village 1 Ulu Palembangis still using the old rules that use Tax Article 25. The Purpose of selecting the title of this report is to determine the calculation of the taxes paid by taxpayers who have a gross income does not exceed Rp 4.800.000.000,- (Four Billion Eight Hundred Million) in the tax year accordance with PP 46 Year 2013 to current. Based on the data I get from the balance sheet and income statement in 2014 and 2015 at the company,the authors look at the payment amount of taxable income by the company during 2014 and 2015 have positive difference betweenthe payment on income tax article 25 by using the PP 46 Year 2013. Therefore it can be concluded that the payment of taxable income by using PP 46 Year 2013 is more favorable for the company because of the lower rate charged 1% of the gross income.

Item Type: Thesis (Other)
Uncontrolled Keywords: Pajak
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 15 Aug 2017 09:47
Last Modified: 15 Aug 2017 09:47
URI: http://eprints.polsri.ac.id/id/eprint/3914

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