PENGARUH PENERAPAN PP NO 46 TAHUN 2013 TERHADAP PAJAK TERUTANG WAJIB PAJAK BADAN(STUDI KASUS PADA CV XYZ)

Ozzy, Ramadhana (2015) PENGARUH PENERAPAN PP NO 46 TAHUN 2013 TERHADAP PAJAK TERUTANG WAJIB PAJAK BADAN(STUDI KASUS PADA CV XYZ). Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

This study aims to compare unpaid tax of company assessable between the old regulation and the new one. Type of this research by the author is descriptive comparative research using primary and secondary data in one of Small Business in Padang City, West Sumatera Province. The analysis was performed by comparing tax payable of company assessable of one of Small Business in Padang City, West Sumatera Province from the month of January up to June 2013 and from July up to December 2013. Results from this study show that if the Small Business get net profit more than 8% from the omzet will be more profitable with this new regulation and the otherhand. Anyway this Small Business does not agree with this new regulation because according to this Small Business that many Small Business in Padang City, West Sumatera Province, has profit under 8%. Keywords: tax, tax regulation PP no 46 2013, small business, tax administration, tax knowledge.

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