Analisis Perbandingan Beban Pajak Penghasilan Terhutang Menurut Pasal 31E Undang-Undang Pajak Penghasilan Dengan Peraturan Pemerintah Nomor 46 Tahun 2013 Pada PT ABC

Authors

  • P. Helen Widjaja Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
  • Jason Pratama Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

DOI:

https://doi.org/10.24912/je.v22i1.188
Keywords: Corporate Income Tax payable, Article 31E of Income Tax Law, Government Regulation No. 46 Year 2013

Abstract

This case study was analyzed by comparing the income tax payable according to Article 31E of the Income Tax Law and Government Regulation No. 46 the Year 2013 on PT ABC. The results of this study prove that according to Government Regulation No. 46 the Year 2013 resulted in income tax payable is less than pursuant to Article 31e Income Tax Act


Author Biographies

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

helenpww@gmail.com

Jason Pratama, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

jasonpratama@yahoo.com

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Published

2017-03-30

How to Cite

P. Helen Widjaja, & Jason Pratama. (2017). Analisis Perbandingan Beban Pajak Penghasilan Terhutang Menurut Pasal 31E Undang-Undang Pajak Penghasilan Dengan Peraturan Pemerintah Nomor 46 Tahun 2013 Pada PT ABC. Jurnal Ekonomi, 22(1), 149–163. https://doi.org/10.24912/je.v22i1.188

Issue

Vol. 22 No. 1 (2017): March 2017

Section

Articles

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Copyright (c) 2017 Jurnal Ekonomi

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