Analisis Pengaruh Perubahan Peraturan Pemerintah Tentang Pajak Penghasilan Dari Usaha Jasa Konstruksi Terhadap Beban Pajak (Studi Kasus Pada PT X)

Hartati, Lintang Lestari (2011) Analisis Pengaruh Perubahan Peraturan Pemerintah Tentang Pajak Penghasilan Dari Usaha Jasa Konstruksi Terhadap Beban Pajak (Studi Kasus Pada PT X). S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=53...

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

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 01 Sep 2020 06:23
Last Modified: 01 Sep 2020 06:23
URI: http://repository.ibs.ac.id/id/eprint/1181

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