Analisis Pajak Penghasilan Bagi Wajib Pajak Badan Usaha Kecil- Menengah Di Indonesia
Journal: Binus Business Review (Vol.3, No. 2)Publication Date: 2012-11-29
Authors : Fany Inasius;
Page : 673-682
Keywords : SMEs; the latest Income Tax Act; the old Income Tax Act;
Abstract
Income Tax on Small and Medium Enterprises (SMEs) has been amended in the Tax Law number 36 of 2008 concerning Income tax (the latest Income Tax Act). In the the latest Income Tax Act, tax rate for small and medium business entity with gross circulation up by 4.8 billion rupiahs receives 50% tariff cuts out of the normal rate. This implies a reduction in rates for small and medium enterprises since 2009 compared to rates based on the previous Income Tax Act (the old Income Tax Act). However, in the calculation of income tax based on the principle of justice, the old Income Tax Act provides a sense of fairness as the basis of taxation based on profit compared to the latest Income Tax Act which based on sale revenues. This study focuses on a comparison of the tax on SMEs corporation by the latest Income Tax Act and the old Income Tax Act. From the research conducted using comparative research method, descriptive, and document analysis, it shows that there is a decrease in tax rates based on the latest Income Tax Act, but the principle of justice in the taxation of SMEs is still less than the old Income Tax Act.
Other Latest Articles
- Penerapan IFRS Dan Pengaruhnya terhadap Keterlambatan Penyampaian Laporan Keuangan: Studi Empiris Perusahana Manufaktur di Bursa Efek Indonesia Periode Tahun 2008-2010
- Pengukuran Kualitas Layanan di Universitas Kristen Indonesia (UKI)
- Analisis Potensi Kebangkrutan PT. Berlian Laju Tanker, Tbk. dengan Menggunakan Altmans Z Score
- Analisis Perbedaan Tingkat Profitabilitas Sebelum dan Sesudah Pengungkapan CSR (Corporate Social Responsibility) Pada Perusahaan dalam Industri Pertambangan dan Farmasi yang Terdaftar di Bursa Efek Indonesia
- Model Analisis Prediksi Kebangkrutan Bank Swasta Nasional Periode 2002-2006
Last modified: 2015-11-17 15:38:28