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All Journal Sosiohumaniora EurekaMatika (Jurnal Online Matematika S1) Mimbar Pendidikan: Jurnal Indonesia untuk Kajian Pendidikan Jurnal Dimensi Journal of Business Management Education (JBME) Jurnal Eurekamatika Journal of Financial Economics & Investment Moderasi : Journal of Islamic Studies Bina Sehat Masyarakat
Lubis, Asep Ridwan
Universitas Pendidikan Indonesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Social Sciences

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Journal : Journal of Financial Economics

 1 
PENERAPAN PAJAK PENGHASILAN BADAN BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2007 DAN HARMONISASI PERPAJAKAN Lubis, Asep Ridwan; Dinanti, Dinda
Journal of Financial Economics & Investment Vol. 2 No. 3 (2022): Journal of Financial Economics & Investment
Publisher : Program Studi Ekonomi Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jofei.v2i3.22335

Abstract

Corporate income tax is one of the sources of tax that contributes a lot to state revenue. The application of taxes carried out by several companies certainly cannot be separated from the efforts made by the management to comply with the applicable tax laws and regulations. This article aims to provide a theoretical review as well as a brief summary of the application of Corporate Income Tax (PPh) found in several companies in Indonesia based on the KUP Law and the HPP Law. Data was collected through a qualitative approach which is a literature study. The type of data used is secondary data where the data is obtained indirectly. The results of the study indicate that the application of corporate income tax carried out by companies in Indonesia has made adjustments to changes in the policies of the applicable laws and regulations. The tax rate will also be more effective and efficient if the company uses the calculation of the Final Corporate Income Tax Rate, but currently there are not many literature studies that use the application of the 22% Final Corporate Income Tax.
Co-Authors Abdullah Mubarok Adoe, Cenneth Bai Agus Aribowo Amir Machmud Anggia, Khasiva Anny Nurbasari Aulia, Alfina Dadan Dasari Dinanti, Dinda Fahreza Fahreza, Fahreza Fitriani agustina Hasiolan Nasution Kurniati, Fitrina Miftahuddin, S.Si.,MAB., asep Miftahudin, Asep Nadya, Khairunnisa Nurhafsah, Asri Sevteen Nuryanti, B Lena Ridwan Purnama, Ridwan Rohayati, Yuyun Safitri, Tiara Setiady, Mohammad Alfian Syarief, Yunita Iriani Yasri, Budi Yulianti, Nadia Zulkefly Abdul Karim