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

Authors

  • Maya Safira Dewi BINUS University
  • Hana Setiawati BINUS University

DOI:

https://doi.org/10.21512/bbr.v2i2.1239

Keywords:

correction, calculation, corporate tax article 25, depreciation and domestic tax credit

Abstract

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. 

Dimensions

Plum Analytics

Author Biographies

Maya Safira Dewi, BINUS University

Jurusan Akuntansi

Hana Setiawati, BINUS University

Jurusan Akuntansi

References

Ikatan Akuntan Indonesia (2007). Standar Akuntansi Keuangan. Jakarta : Salemba Empat

Keputusan Direktur Jendral Pajak Nomor KEP-220/PJ./2002 Tanggal 18 April 2002 Tentang

perlakuan Pajak Penghasilan atas biaya pemakaian telepon seluler dan kendaraan perusahaan.

Keputusan Menteri Keuangan Republik Indonesia Nomor 138/KMK.03/2002 Tentang perubahan atas Keputusan Menteri Keuangan Nomor 520/KMK.04/2000 Tentang jenis-jenis harta yang termasuk dalam kelompok harta berwujud bukan bangunan untuk keperluan penyusutan.

Peraturan Pemerintah Nomor 68 Tahun 2009 Tentang tarif Pajak Penghasilan pasal 21 atas penghasilan berupa uang, pesangon, uang manfaat pension, tunjangan hari tua, dan jaminan hari tua yang dibayarkan sekaligus.

Peraturan Pemerintah Nomor 81 Tahun 2007 Tentang penurunan tarif Pajak Penghasilan bagi wajib pajak badan dalam negeri yang berbentuk perseroan terbuka.

Undang-Undang Republik Indonesia No. 17 Tahun 2000, tentang perubahan ketiga atas Undang- Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan.

Undang-Undang No. 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan.

Undang-Undang Republik Indonesia No. 36 Tahun 2008, tentang perubahan terakhir atas Undang- Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan.

Weygandt, J., Kieso, D., & Kimmel, P. (2011). Financial Accounting (IFRS ed.). USA: John Wiley & Sons.

Downloads

Published

2011-11-30
Abstract 753  .
PDF downloaded 1483  .