Record Details

Analisis Dampak Perubahan UU Pajak Penghasilan terhadap Besarnya Pajak Penghasilan pada PT JAJ

Binus Business Review

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Field Value
 
Title Analisis Dampak Perubahan UU Pajak Penghasilan terhadap Besarnya Pajak Penghasilan pada PT JAJ
 
Creator Dewi, Maya Safira; BINUS University
Setiawati, Hana; BINUS University
 
Subject —
correction, calculation, corporate tax article 25, depreciation and domestic tax credit
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Description One of company aims is improve company value by minimize tax burden that must paid. Nevertheless, for minimaze tax burden is referred must in accordance with Indonesia Tax Law. Reason and writer target is select this is because to analyse how far PT JAJ comprehends and deepens Law that go into effect in Indonesia and how far PT JAJ obeys its taxation obligation and give direct best solution can be applied to the problem that faced PT JAJ. Where the shoe pinches in research this is how PT JAJ executes its taxation obligation bases regulation and taxation rule that go into effect and keep abreast of regulation that effected. Research Method that used is research explanatory that have the character of qualitative in form of case study. Research that conducted is analysis to newest applying of taxation regulation, fiscal correction and reconciliation to the company income statement, calculation analysis for tax credit and decrease of company plant asset. In this research, PT JAJ has went by the book that go into effect. Nevertheless, there still some mistakes in conducting calculation, until tax liability that ought to remit differ from tax liability that counted company.From research result above, a large part of causes its is existence of inadvertence in counting tax liability company and tax consultant that has not yet fully obeyed taxation obligation to axation. 
 
Publisher Bina Nusantara University
 
Contributor Fakultas Ekonomi dan Komunikasi
 
Date 2011-11-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format application/pdf
 
Identifier http://journal.binus.ac.id/index.php/BBR/article/view/1239
10.21512/bbr.v2i2.1239
 
Source Binus Business Review; Vol 2, No 2 (2011): Binus Business Review; 949-964
2476-9053
2087-1228
 
Language eng
 
Relation http://journal.binus.ac.id/index.php/BBR/article/view/1239/1107
 
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