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All Journal Jurnal RAK (Riset Akuntansi Keuangan)
Wiwik Kusumaning Asmoro
polytechnic of Kediri
Economics, Econometrics & Finance

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INCOME TAX BEFORE AND AFTER IMPLEMENTATION OF GOVERNMENT REGULATION NO.46/2013’S Elmi Rakhma Aalin; Wiwik Kusumaning Asmoro; Bima Rachmadiawan
Riset Akuntansi Keuangan Vol 3, No 1 (2018): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v3i1.594

Abstract

The purpose of this research is to analyze income tax before and after implementation of government regulation number 46 in 2013. This research is quantitative descriptive and use secondary data. Implementation of  government regulation number 46 in 2013 give direct impact for increasing income tax. Income tax increase also influencing by some factors, such as tax payer’s compliance, performance of tax officer, government policy, and economic condition in Indonesia.   
Co-Authors Bima Rachmadiawan Elmi Rakhma Aalin