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All Journal Jurnal Paradigma Akuntansi
Lamberty, Purnamawati Helen Widjaja
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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ANALISIS PENERAPAN PP 23 DAN UU PPH PASAL 17 PADA PT. X Lamberty, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.006 KB) | DOI: 10.24912/jpa.v4i1.17563

Abstract

This study aims to examine the decision of PT. X using tax rates of 2018 Government Regulation Number 23 and the applied of the rates of Article 17 Paragraph 2A of Income Tax Law will have an impact to the net income. This research using observation and interview to get the reports of company’s financial statement in 2019 and other informations those required from company. This research was conducted by visiting PT. X where is located on Taman Kota Blok B2 No. 26 Kembangan Utara, Jakarta Barat, Indonesia. The result of this study indicate the applied of the rates of Article 17 Paragraph 2A of Income Tax Law to the company would increase the company tax expenses and decrease its net profit.
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