Bina Bangsa International Journal of Business and Management
Vol. 1 No. 2 (2021): Bina Bangsa International Journal of Business and Management

Analysis of Income Tax Revenue After Application of Single Tariff on Income Tax Payable and Its Contribution to Tax Revenue

Noviyanti, Noviyanti (Unknown)
Husni, Mohamad (Unknown)

Article Info

Publish Date
30 Aug 2021

Abstract

The purpose of this study is to analyze the tax revenue of 2013, 2015 and 2017 that did not reach the target of tax revenue and know its contribution to tax revenue for APBN and know the amount of tax payable or tax expense paid after the application of 25% single rate to the corporate taxpayer. This research method is qualitative research method by using secondary data of tang come from financial report of the manufacturing company of chemical sub-sector from Indonesia Stock Exchange (IDX). Percentage of tax target achievement that did not meet the target in 2013, 2015 and 2017 caused by several things. The tax deductions paid due to several things typically occur due to fixed and time differences in the financial statements

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Journal Info
Bina Bangsa International Journal of Business and Management
Website

Abbrev

home

Publisher

Universitas Bina Bangsa

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Bina Bangsa International Journal of Business and Management (BBIJBM) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master in Management Program, Faculty of Economics and Business, Universitas Bina Bangsa. BBIJBM is intended to be the ...