Binus Business Review
Vol. 3 No. 2 (2012): Binus Business Review

PENERAPAN PAJAK PENGHASILAN PADA PERUSAHAAN JOINT VENTURE (STUDI KASUS: PT. BK, PERSERO)

Maya Safira Dewi (BINUS University)
Siti Bening Lestari (BINUS University)



Article Info

Publish Date
30 Nov 2012

Abstract

The purpose of this writing is to determine how the implementation of policies in terms of taxation, in particular the application of income tax on the joint venture, both based on the application of tax laws and regulations, as well as based on the agreement with the contractual agreements in the Joint Venture. The method of research used in writing this thesis is descriptive method. Descriptive method used by the writer after collecting data and information gained, so it can be explained, and then to draw conclusions in a systematic, factual, and accurate information on the facts of the problem studied. The result of writing this thesis is an understanding of the application of income tax on its Joint Venture. Given this research, the reader is expected to increase knowledge about the implementation of corporate tax in the Joint Venture. In addition, the company is expected to implement the tax policy on its Joint Venture with better in the future. 

Copyrights © 2012






Journal Info

Abbrev

BBR

Publisher

Subject

Economics, Econometrics & Finance

Description

Binus Business Review is an international journal published in March, July, and November hosted by the Research and Technology Transfer Office (LPPM) of Universitas Bina Nusantara. The journal contents are managed by the Binus Business School, Faculty of Economics and Communications, and Forum ...