Journal of Financial and Tax
Vol 1 No 2 (2021): Edisi September 2021

Pajak Penghasilan Atas Usaha Apotek Waralaba di Kabupaten Klaten

Suparna wijaya (Politeknik Keuangan Negara STAN)
Cindy Septyanasari (Politeknik Keuangan Negara STAN)

Article Info

Publish Date
24 Jan 2022

Abstract

With the COVID-19 pandemic, businesses related to health are increasing, one of which is pharmacies. The purpose of this study is to explain the potential income tax on franchised pharmacy businesses and the barriers to taxation. The method used in this research is descriptive qualitative. The results show that the potential income tax on franchised pharmacies from the franchisee is Article 21, 23, 25 and 4 paragraph (2) of the Income Tax Act. The obstacles faced by franchisees in fulfilling their tax rights and obligations are related to frequent miscalculations.

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Journal Info
Journal of Financial and Tax
Website

Abbrev

fintax

Publisher

Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika

Subject

Economics, Econometrics & Finance

Description

Jurnal of Financial and Tax is focused on the research (empirical study) or conceptual articles in financial and tax which consists of: Financial Accounting Management Accounting Cost Accounting Public Sector Accounting Corporate Finance Financial Management Risk Management Investment Auditing ...