ANALISIS PERBANDINGAN PERHITUNGAN PAJAK PENGHASILAN BADAN TERUTANG MENGGUNAKAN UNDANG – UNDANG NO. 36 TAHUN 2008 TENTANG PPh DAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018 TENTANG TARIF PPh FINAL (Studi Kasus : PRIMKOPPOL Resor Ciamis)
DOI:
https://doi.org/10.32670/ht.v1i1.777Abstract
Taxpayers often make mistakes in determining the tax burden payable which causes
losses for both the taxpayer and the government. The purpose of this study is to
determine the appropriate and beneficial tax provisions for cooperative business
entities in determining the income tax payable. The data obtained is sourced from the
Cooperative PHU Report for the 2020 Fiscal Year. The method of analysis carried
out is a comparative description analysis between the calculation of corporate
income tax using Law no. 36 of 2008 and Government Regulation no. 23 of 2018. The
results of the study conclude that cooperatives are more profitable by using
Government Regulation no. 23 of 2018, because the tax burden borne by taxpayers
is smaller than the calculation according to Law No. 36 of 2008, with the results of
the discussion and analysis that the Ciamis Resort PRIMKOPPOL Cooperative has
a gross turnover of less than Rp4.8 billion in one financial year. And has fulfilled the
requirements according to Government Regulation no. 23 of 2018.
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