Perhitungan Kembali Pajak Penghasilan Badan Sesuai Dengan Peraturan Pemerintah Nomor 23 Tahun 2018 untuk menentukan Pajak Terutang (Studi Kasus pada Koperasi Pegawai Republik Indonesia Manis Kras – Kediri)

Abstract

Corporate Income Tax is a tax that is levied on income received or obtained by the Agency as
referred to in the General Provisions Act and Tax Procedures, including taxpayers,
withholders and tax collectors. The tax payable is a tax that must be paid at any time, in the
tax period, in the tax year, or in part of the year in accordance with the Tax Regulations.
Through the recalculation of Corporate Income Tax in accordance with Government
Regulation Number 23 of 2018 to determine the Debt Tax. The purpose of this study is to
determine the recalculation of corporate income tax in accordance with Government
Regulation No. 23 of 2018 in order to determine the tax payable. The data source used in this
study is primary data. The type of data used is qualitative and quantitative data. The variables
used are corporate income tax and tax payable. This research uses descriptive quantitative
research.Based on the analysis, the Calculation of Corporate Income Tax based on
Government Regulation Number 23 of 2018 uses the Base Tax Imposition sourced from Sales
to Members and Service Revenues at a lower rate of 0.5%, so from the recalculation of Income
Taxes it was found that the amount of Tax Payable which is calculated based on Government
Regulation Number 23 of 2018 is lower than that calculated based on Government Regulation
Number 46 of 2013. Based on the results of the study, the researchers suggest that KPRI Manis
Kras should calculate the Corporate Income Tax in accordance with Government Regulation
Number 23 of 2018 in fulfilling the Obligatory Tax obligations that must be paid by KPRI
Manis.