ANALISIS PENERAPAN TARIF PERBANDINGAN PAJAK PENGHASILAN BERDASARKAN PERATURAN PEMERINTAH 46 TAHUN 2013 DAN UNDANG-UNDANG NO 36 TAHUN 2008 UD. BAROKAH TAHUN 2014 – 2017 DI GRESIK

  • Yohana Reienha Satyara Venanda Universitas Wijaya Putra Surabaya
  • Antoni Antoni Universitas Wijaya Putra Surabaya
DOI: https://doi.org/10.30996/jea17.v5i2.4277
Keywords: Keywords, PP 46 In 2013, Law 36 Of 2008, Income Tax Payable

Abstract

ABSTRACT

Yohana Reienha, 15013061,  Analysis of Application of Comparison of Income Tax Rates Based on Government Regulation 46 of 2013 And Law No 36of 2008 in UD. Barokah of 2014-2017. This research is based on the Government's program in collaboration with DJP that involve UMKM  in Indonesia. This study aims to help each another UMKM in completing its tax administration obligations, especially at UD. Barokah Gresik. To find out the Income Tax calculation using PP 46 of 2013 and Law 36 of 2008 and calculate the more profitable company UD. This Barokah. This type of research is descriptive comparative. Data collection techniques carried out in this study were interviews, documentation and observation. The object in this study is accounting in UD. Barokah. The data analysis technique used is analyzing gross circulation and income statements for 2014-2017, calculating and analyzing the reporting of the payable income tax. The results of this study indicate that the results of the comparison of large PPh payable UD. Barokah Gresik in 2014-2017 if using PP 46 of 2013, the result is a tax payable is smaller than using the rules of Law 36 of 2008. Due to PPh rates owed PP 46 of 2013 is directly charged to the monthly turnover of taxpayers, then every month they pay the tax payable not too big.

 

Downloads

Download data is not yet available.

References

Alm. James. Bahl. Roy; Murray. Mattew N 1990. Tax Structure and TaxCompliance. The Review of Economics and Statistics. Vol 72. No.4.(Nov.1990).pp.603-613

Amarti, Wiji. Perbandingan Metode Pembukuan dengan PP No. 46 Tahun 2013 dalam Rangka Menetapkan Besarnya Pajak Penghasilan Terutang (Studi Kasus pada PT.X). Jakarta: 2015

Anonim, Peraturan Pemerintah 46 Tahun 2013 Tentang Peraturan Pajak

Penghasilan.

Anonim, Undang-Undang KUP No 28 Tahun 2007 Tentang Pengertian

Perpajakan

Anonim, Undang-Undang No 20 Tahun 2008 Tentang Usaha Mikro, Kecil dan Menengah (UMKM).

Anonim, Undang-Undang No 36 Tahun 2008 Tentang Pajak Penghasilan.

Anonim, Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan sebagaimana telah diubah terahkir dengan Undang-Undang Nomor 36 Tahun 2008

Hakim, F. Analisis Penerapan PP No 46 Tahun 2013 Tentang Pajak Penghasilan UMKM Terhadap Tingkat Pertumbuhan Wajib Pajak dan Penerimaan PPh Pasal 4 Ayat 2 pada KPP Pratama Manado. Jurnal EMBA Vol. 3. No 1 Maret 2015, Hal 787-795.

Handayani, Luh Indah. 2015. Penerapan PP Nomor 45 Tahun 2013 pada Perhitungan PPh Terutang. E-Jurnal Akuntansi Universitas Udayana 12.3. 641-655.

Harmana Dwi Made. 2013. Pengaruh Pajak Tangguhan Dan Tax To Book Ratio Terhadap Kinerja Perusahaan. Jurnal Fakultas Ekonomi dan Bisnis Universitas Udayan

http://www.anggaran.depkeu.go.id/content/publikasi/2016%20BIB%202017.pdf Informasi Anggaran APBN (diakses pada tanggal 10 April 2019)

I Made Dwi Harmana. 2014. Pengaruh Pajak Tangguhan da Tax To Book Ratio Terhadap Kinerja Perusahaan. Jurnal Vol 6 No 3.

Isroah, 2013. Perhitungan Pajak Penghasilan Bagi UMKM. Jurnal Nominal. Vol.II, No.1

Mardiasmo. (2016). Perpajakan Edisi Revisi Tahun 2016. Yogyakarta:Penerbit Andi.

Nkwe, Nugi. (2012). E-government : Challenges and Opportunities in Botswana. International Journal of Humanities and Social Science.

PengertianPajak. https://id.wikipedia.org/wiki/Pajak (diakses pada tanggal 3 April 2019).

Sindari, Dianaswara dan Arniati. Analisis Perbandingan Penerapan PP 46 Tahun 2013 dengan UU No 36 Tahun 2008 pada PT Trio Infotek. Batam: 2015.

Trijaya Sindo, 2013. http//:Sindo Trijaya >> Sektor UMKM Menyerap 97,3%25%

Dari Total Tenaga Kerja Indonesia.htm

Waluyo. 2010. Perpajakan Indonesia, Edisi 9 Buku 1. Penerbit Salemba Empat: Jakarta

Widiati, Dinar Restu. Analisis Sebelum dan Sesudah Penerapan PP 46 Tahun 2013 Terhadap Besarnya Pembayaran PPh Terutang PR. Cengkir Gading pada Tahun 2014-2016. Kediri: 2017

Published
2020-10-28
Issue
Vol 5 No 2 (2020): Oktober
Section
Articles
Copyright (c) 2020 Yohana Reienha Satyara Venanda, Antoni Antoni

Authors whose manuscript is published will approve the following provisions:

  1. The right to publication of all journal material published on the JEA17: Jurnal Ekonomi Akuntansi website is held by the editorial board with the author's knowledge (moral rights remain the property of the author).
  2. The formal legal provisions for access to digital articles of this electronic journal are subject to the terms of the Creative Commons Attribution-ShareAlike (CC BY-SA) license, which means JEA17: Jurnal Ekonomi Akuntansi reserves the right to store, modify the format, administer in the database, maintain and publish articles without requesting permission from the Author as long as it keeps the Author's name as the owner of Copyright.
  3. Printed and electronically published manuscripts are open access for educational, research, and library purposes. In addition to these objectives, the editorial board shall not be liable for violations of copyright law.