Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal JAKPI
nirmala purba
Wilmar Business Indonesia University
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS KEBIJAKAN PEMOTONGAN PAJAK PENGHASILAN ATAS PERSEWAAN MENARA TELEKOMUNIKASI nirmala purba
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 3, No 1 (2016): Jakpi Vol 03 No 01 Edisi April 2016
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v3i1.7431

Abstract

This research uses qualitative approach by describing what is telecommunication tower, how tower lease agreement that exist in PT XYZ as place of field research, and finally compare it with taxation theory and public policy used in this research so that will get clear criteria of taxation Rental telecommunication towers. The tower is built with a special design and construction so that later this telecommunication tower serves as a means of supporting telecommunications. Thus, telecommunication tower will function if it is attached to certain other telecommunication equipment that has been adjusted in such a way with the interests of telecommunication carriers who rent it
Co-Authors