IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PERUSAHAAN YANG DIPUNGUT PAJAK PENGHASILAN PASAL 22 PADA PT.KARSA SEMANGAT SEJAHTERA DI SURABAYA

Limantoro, Devi Onasis (2016) IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PERUSAHAAN YANG DIPUNGUT PAJAK PENGHASILAN PASAL 22 PADA PT.KARSA SEMANGAT SEJAHTERA DI SURABAYA. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Abstract

Government Regulation number 46 in 2013 is aimed to entrepreneurs who have gross circulation under Rp 4,8 M. The rate is 1% of the gross circulation and be final. This research would like to know the implementation of the Government Regulation number 46 for the companies those are collected by Income Tax article 22 on PT. Karsa Semangat Sejahtera. This research approach is qualitative descriptive with the head of the financial division and the administration division as the informant. Unit studies are needed in this study is the tax report in 2014. Based on the result of research, the collection of Income Tax article 22 cause more pay taxes. There are several mechanisms that can be done by the company, i.e the mechanism of transfer funds, compensation mechanism, mechanisms of affidavits, and the restitution mechanism. Finally the company chose the mechanism of restitution.

Item Type:

Thesis (Undergraduate)

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