Jurnal Ekonomi
Vol. 22 No. 1 (2017): March 2017

Analisis Perbandingan Beban Pajak Penghasilan Terhutang Menurut Pasal 31E Undang-Undang Pajak Penghasilan Dengan Peraturan Pemerintah Nomor 46 Tahun 2013 Pada PT ABC

P. Helen Widjaja (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)
Jason Pratama (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)



Article Info

Publish Date
30 Mar 2017

Abstract

This case study was analyzed by comparing the income tax payable according to Article 31E of the Income Tax Law and Government Regulation No. 46 the Year 2013 on PT ABC. The results of this study prove that according to Government Regulation No. 46 the Year 2013 resulted in income tax payable is less than pursuant to Article 31e Income Tax Act

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Journal Info

Abbrev

EJE

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts on the various topics include, but are not limited to, topics covered include: Business Studies, Ethics Education Issues, Entrepreneurship Services, ...