REVALUASI AKTIVA TETAP TERHADAP BEBAN PAJAK DAN PENINGKATAN NILAI ASET PADA PT. WIVERIS HERBATAMA

Muhammad - Nur (Universitas Nasional Fakultas Ekonomi)

Populis : Jurnal Sosial dan Humaniora
Vol 2, No 1 (2017)

Taxation has been crucial in a country where government revenues from taxes are dominant. Business sectors often find tax policy discouraging. This paper looks into the impact of the government regulation to re-assess the asset of companies on taxes to be borne by the respective undertakings. the method is a case study experienced by PT Wiveris Herbatama located in Pakanbaru, Riau, Sumatera that undergo the implementation of the Decree of the Finance Ministry of the Republic of Indonesia, No. 191/PMK/010/2015.  The result of the study shows that the impact of the tax policy on the burden of taxes has existed. The taxes become higher. Therefore one recommendation of the study is that there is a need for provision of tax stimulus coming from the government in order to balance the interest of the government and that of business sectors.