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All Journal CAHAYA AKTIVA
Moh. Zuhri Fathoni
Politeknik Cahaya Surya Kediri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PERBANDINGAN PAJAK PENGHASILAN YANG HARUS DIBAYAR SEBELUM DAN SESUDAH DITERAPKAN PP NO 46 TAHUN 2013 PADA PELAKU UMKM (Studi Kasus Pada Skala Bangun Perkasa CV) Dwi Ulfa Sari; Naning Fatmawatie; Moh. Zuhri Fathoni
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.847 KB) | DOI: 10.47047/ca.v8i1.32

Abstract

This research is conducted to know the comparison of Income Tax to be paid CV Skala Bangun Perkasa especially Toko Jaya Board in the year 2013-2016 both before and after applied Government Regulation No. 46 of 2013. The analysis used in this research is comparative descriptive analysis by elaborating the calculation process of Income Tax to be paid (indebted) CV Skala Bangun Perkasa based on Law No. 36 Year 2008 and then comparing with result of process of calculation of PP No. 46 Year 2013. Result of research this shows that the value of Corporate Income Tax to be paid CV Skala Bangun Perkasa 2013-2016 is smaller with the PP No. 46 of 2013 compared to the previous regulation is Law No. 36 Year 2008. In addition, the application of Government Regulation No. 46 of 2013 provides convenience in the calculation of Tax Income to be paid so that no tax consultant is required. With the simple calculation of Government Regulation No. 46 of 2013 can minimize the occurrence of errors in determining the amount of Income Tax to be paid. Keywords: Calculation of Corporate Income Tax, Law No. 36 Year 2008,PP No. 46 of 2013
PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA KEDIRI Nindya Dana Charisma; Subagyo Subagyo; Moh. Zuhri Fathoni
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.967 KB) | DOI: 10.47047/ca.v8i1.35

Abstract

Revenue can be derived from local revenues, local revenues arising from the distribution of local revenues, financial balancing funds between the central government and local governments, regional lending and other regional revenues.The purpose of this study is to know the entertainment tax in the City of Kediri, to know the influence of entertainment tax on the original revenue area in the city of Kediri. The data source obtained by the writer is the secondary data. The type of research used is descriptive quantitative.Data obtained from literature study and documentation.Data analysis method used in this research is descriptive analysis, correlation analysis, linear regression test and test.From the result of this study there is a significant income from entertainment taxes for the local revenue in the city of Kediri in 2012-2016.The entertainment tax on the local income in Kediri has a very high relationship, the higher revenue of the entertainment tax, the higher income the local revenue in Kediri and the lower revenue of the entertainment tax, the lower income of the original income of Kediri. Keywords: Entertainment tax, Local Revenue.income
Co-Authors Dwi Ulfa Sari Naning Fatmawatie, Naning Nindya Dana Charisma Subagyo, Subagyo