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标题：ANALISIS PERHITUNGAN PPh BADAN BAGI USAHA YANG MEMILIKI OMZET DIBAWAH 4,8 MILIAR PER TAHUN
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作者：Esra ; Faridah ; Thanwain 等
期刊名称：EB (Economics Bosowa)
印刷版ISSN：2477-0655
出版年度：2015
卷号：1
期号：1
页码：16-28
出版社：Universitas Bosowa
摘要：20 August 2015. Thesis. PPh calculation analysis for business entities which have a turnover below 4,8 miliar per year ( a case study on succeeding CV Berjaya Bersama registered KPP Pratama Makassar Selatan), guided by Faridah, SE., M.Si., Ak., CA as consultant I and Thanwain, SE., M.Si as consultant II. This study was conduction in April to June 2015 in the city of Makassar, remember KPP Pratama Makassar Selatan is one unit vertically under the Regional Office if Directorate General of Taxation which serves to provide tax services. Indonesia is a developing country with a major source of funding comes from tax revenue. The Minister of Finance has issued Goverment Regulation No. 46 Year 2013 in order to maximize state revenue derived from tax revenue. Therefore, the authors conducted a study on KPP Pratama Makassar Selatan with the object of research at CV Berjaya Bersama which has a turnover of under 4,8 billion per year. The purpose of this study was to determine the calculation of corporate income tax that is used by CV Berjaya Bersama. The research mathod used by writer is the comparative method, which compares the similarities or differences between the calculations used by CV Berjaya Bersama with KPP Pratama Makassar Selatan, and to test the hypothesis of the study authors used a technique interview and observation. The result showed that CV Berjaya Bersama in the calculation of corporate income tax has not been in accordance with Goverment Regulation No. 46 of 2013 concerning the calculation of corporate income tax for businesses that have a certain gross turnover, in that it has a turnover of under 4,8 billion per year.
其他摘要：20 August 2015. Thesis. PPh calculation analysis for business entities which have aturnover below 4,8 miliar per year ( a case study on succeeding CV Berjaya Bersamaregistered KPP Pratama Makassar Selatan), guided by Faridah, SE., M.Si., Ak., CA asconsultant I and Thanwain, SE., M.Si as consultant II.This study was conduction in April to June 2015 in the city of Makassar, remember KPPPratama Makassar Selatan is one unit vertically under the Regional Office if DirectorateGeneral of Taxation which serves to provide tax services.Indonesia is a developing country with a major source of funding comes from tax revenue.The Minister of Finance has issued Goverment Regulation No. 46 Year 2013 in order tomaximize state revenue derived from tax revenue. Therefore, the authors conducted a studyon KPP Pratama Makassar Selatan with the object of research at CV Berjaya Bersamawhich has a turnover of under 4,8 billion per year. The purpose of this study was todetermine the calculation of corporate income tax that is used by CV Berjaya Bersama.The research mathod used by writer is the comparative method, which compares thesimilarities or differences between the calculations used by CV Berjaya Bersama with KPPPratama Makassar Selatan, and to test the hypothesis of the study authors used a techniqueinterview and observation.The result showed that CV Berjaya Bersama in the calculation of corporate income tax hasnot been in accordance with Goverment Regulation No. 46 of 2013 concerning thecalculation of corporate income tax for businesses that have a certain gross turnover, in thatit has a turnover of under 4,8 billion per year.
关键词：Calculation of Corporate Income Tax;Service Tax;Regulation of the Minister of Finance.