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Jason Pratama
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Economics, Econometrics & Finance

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Analisis Perbandingan Beban Pajak Penghasilan Terhutang Menurut Pasal 31E Undang-Undang Pajak Penghasilan Dengan Peraturan Pemerintah Nomor 46 Tahun 2013 Pada PT ABC P. Helen Widjaja; Jason Pratama
Jurnal Ekonomi Vol. 22 No. 1 (2017): March 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i1.188

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
Co-Authors P. Helen Widjaja