Pemanfaatan Fasilitas Pasal 31E Undang-Undang Pajak Penghasilan No. 36 Tahun 2008 Pada PT.Setra Sari Cabang Surabaya

Ratri, Natalia Sekar (2016) Pemanfaatan Fasilitas Pasal 31E Undang-Undang Pajak Penghasilan No. 36 Tahun 2008 Pada PT.Setra Sari Cabang Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Abstract

Employers may not be able to avoid taxes because taxes can be charged directly or indirectly to him. Taxes charged through withholding or collection by the other parties when the businessman making a purchase, even taxing it is also possible to do when the businessman was selling goods and services. With no possibility to avoid taxation, employers should be aware and try to understand the tax provisions correctly.Taxes consist of individual tax payers and corporate tax payers. The study, conducted by researchers that examined the tax payers. Understanding tax payer which is a set of people and or venture capital as a unity either do business or not do business that includes: a limited company, partnership company, other company, state-owned enterprises or regionally owned enterprises with a name and in any form, firm, partnership, cooperative, pension funds, partnerships, associations, foundations, mass organizations, social organizations, political, or other organizations, institutions and other company including collective investment contract and permanent establishment. With the utilization of article 31e Income Tax Act No. 36 of 2008 that can be done to help companies reduce the corporate tax burden. The results of this research indicate that the calculation of tax payable PT. Setra Sari Surabaya Branch outline is in conformity with the provisions of the tax that has been set, but still not using the facilities that have been provided so that the tax payable to be paid is still large. This may be a consideration for a company to immediately take advantage of the facility.

Item Type:

Thesis (Undergraduate)

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