Evaluasi Penerapan Tarif PPh Pasal 17 Ayat 2 UU NO. 36 Tahun 2008 Pada PT SCK

P. Helen Widjaja; Deta Krisnandy

doi:10.24912/je.v21i2.489

Evaluasi Penerapan Tarif PPh Pasal 17 Ayat 2 UU NO. 36 Tahun 2008 Pada PT SCK

Authors

P. Helen Widjaja Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Deta Krisnandy Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

DOI:

https://doi.org/10.24912/je.v21i2.489

Keywords: Tax rate, Income TaxArticle 17, paragraph 2 of Law number 36 of 2008 on Income Tax, Income Tax article 4, paragraph 2 of Law Number 36 of 2008 on Income Tax

Abstract

This case study was conducted to know the ratio of corporate income tax using the rates of Income Tax Article 17, paragraph 2 and the rates of Income Tax Article 4, paragraph 2 of Law Number 36 of 2008 on Income Tax and the impact acquired by corporate from the application of both of these rates. The results of this case study showed that the calculation of corporate income tax using Income Tax Article 17, paragraph 2 of Law Number 36 of 2008 had a positive impact on the corporate.

Author Biographies

P. Helen Widjaja, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

helenpww@gmail.com

Deta Krisnandy, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

deta_krisnandy@yahoo.com

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Published

2016-07-30

How to Cite

P. Helen Widjaja, & Deta Krisnandy. (2016). Evaluasi Penerapan Tarif PPh Pasal 17 Ayat 2 UU NO. 36 Tahun 2008 Pada PT SCK. Jurnal Ekonomi, 21(2), 180–195. https://doi.org/10.24912/je.v21i2.489

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Issue

Vol. 21 No. 2 (2016): July 2016

Section

Articles

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.