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All Journal Damhil Law Journal
Yusuf Husen
Postgraduated Program, Master of Laws Universitas Negeri Gorontalo
Law, Crime, Criminology & Criminal Justice

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The Principle of Simplicity in Corporate Income Tax In Indonesia Yusuf Husen; Fence M. Wantu; Nur Mohamad Kasim
Damhil Law Journal Volume 1 Issue 1 2021: May-October
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.26 KB) | DOI: 10.56591/dlj.v1i1.638

Abstract

This study aims to find out the simplicity of corporate income tax collection regulation in Indonesia's general provisions of taxation. This study uses normative research methods using a legal approach. This study was reviewed with primary and secondary legal material sources. The data analysis techniques used are the analysis of legal interpretation or interpretation of the law. The results showed that Law No. 36 of 2008 on the Fourth Amendment to Law No. 7 of 1983 on Income Tax regulates corporate tax and permanent establishment using a single rate with a tax collection percentage of 22%. This arrangement makes tax collection simpler because it uses only one layer of the same rate and makes corporate income tax in Indonesia more competitive.
Co-Authors Fence M Wantu Nur Mohamad Kasim