Analisa Perbandingan dan Dampak Penerapan PP Nomor 23 Tahun 2018 terhadap Pelaksanaan Kewajiban Perpajakan PT Anugerah Manajemen Abadi

Pebriyanti, Pebriyanti (2018) Analisa Perbandingan dan Dampak Penerapan PP Nomor 23 Tahun 2018 terhadap Pelaksanaan Kewajiban Perpajakan PT Anugerah Manajemen Abadi. Undergraduate thesis, Universitas Internasional Batam.

[img]
Preview
Text
S_1451067_abstract_id.pdf

Download (525kB) | Preview
[img]
Preview
Text
S_1451067_approval_sheet.pdf

Download (253kB) | Preview
[img]
Preview
Text
S_1451067_bibliography.pdf

Download (709kB) | Preview
[img]
Preview
Text
S_1451067_chapter1.pdf

Download (1MB) | Preview
[img]
Preview
Text
S_1451067_chapter2.pdf

Download (4MB) | Preview
[img]
Preview
Text
S_1451067_chapter3.pdf

Download (1MB) | Preview
[img]
Preview
Text
S_1451067_chapter4.pdf

Download (3MB) | Preview
[img]
Preview
Text
S_1451067_chapter5.pdf

Download (666kB) | Preview
[img]
Preview
Text
S_1451067_cover_id.pdf

Download (62kB) | Preview

Abstract

Pajak sebagai sumber penerimaan negara utama digunakan untuk membiayai pengeluaran dan pembangunan sosial. Untuk meningkatkan penerimaan negara dari sektor pajak, pemerintah membentuk kebijakan yang berbentuk intensifikasi dan ekstensifikasi yang berdampak pada masyarakat, dunia usaha dan wajib pajak. Salah satu jenis pajak yang diberlakukan di Indonesia adalah Pajak Penghasilan. Sejak bulan Juni 2018, pemerintah mengeluarkan PP 23 Tahun 2018. Peraturan Pemerintah ini berisi tentang pajak penghasilan bersifat final sebesar 0,5% (nol koma lima persen) dari total bruto usaha. PT Anugerah Manajemen Abadi adalah perusahaan Usaha Mikro, Kecil dan Menengah. Di dalam penelitian ini, penulis membahas mengenai perbandingan terhadap PP 46 Tahun 2013 yang diganti menjadi PP 23 Tahun 2018 dan dampak akibat penerapan PP 23 Tahun 2018 terhadap pelaksanaan kewajiban perpajakan di PT Anugerah Manajemen Abadi. Dari hasil penelitian ini, terdapat beberapa perubahan, yaitu dari penurunan tarif, penambahan jangka waktu, pemberian hak memilih untuk dikenakan tarif 0,5% (nol koma lima persen) atau tarif Pasal 17 UU PPh, penyesuaian kriteria wajib pajak hingga penambahan cara penyetoran dipotong/dipungut. Di samping itu, terdapat juga hambatan-hambatan/ dampak yang perlu dihadapi dan diatasi oleh PT Anugerah Manajemen Abadi. ********************************************************************** Taxes as the main source of state revenue are used to finance spending and social development. To increase state revenues from the tax sector, the government established policies in the form of intensification and extensification that have an impact on society, business, and taxpayers. One type of tax applied in Indonesia is income tax. Since June 2018, the government issued Government Regulation Article 23 Year 2018. This Government Regulation contains final income tax amounting to 0.5% (zero point five percent) of the total gross business. PT Anugerah Manajemen Abadi is a Micro, Small and Medium Enterprise. In this study, the author discusses the comparison of Government Regulation Article 46 Year 2013 which was replaced by Government Regulation Article 23 Year 2018 and the impact of the application of Government Regulation Article 23 Year 2018 on the implementation of tax liabilities in PT Anugerah Manajemen Abadi. From the results of this study, there are several changes, namely from the reduction in tariffs, the addition of a period of time, the granting of the right to choose to be charged a tariff of 0.5% (zero point five percent) or tariff of Article 17 of The Income Tax Law, adjustments to the criteria of taxpayers until the addition of deposit turnover is deducted/collected. In addition, there are also obstacles/impacts that need to be addressed and overcome by PT Anugerah Manajemen Abadi.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 21
Uncontrolled Keywords: income tax, Government Regulation Article 23 Year 2018, Government Regulation Article 46 Year 2013, PT Anugerah Manajemen Abadi.
Subjects: K Law > Hukum Perdata
K Law
K Law > KZ Law of Nations
Divisions: School of Law > Law Science
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 15 Nov 2018 10:12
Last Modified: 15 Nov 2018 10:12
URI: http://repository.uib.ac.id/id/eprint/1161

Actions (login required)

View Item View Item