Analisis Perubahan Pajak Penghasilan Final Akibat Perubahan Status Pt Askes Menjadi Badan Penyelenggara Jaminan Sosial

Purnomo, Dwi (2013) Analisis Perubahan Pajak Penghasilan Final Akibat Perubahan Status Pt Askes Menjadi Badan Penyelenggara Jaminan Sosial. D3 thesis, Universitas Negeri Jakarta.

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Abstract

This paper has a purpose 1) To know how to calculate the tax on revaluation of assets when regulatory changes occur where the normal rate of 10% to 0%, and 2) To know the efforts made by PT Askes in asking for confirmation to the government related to the tax on revaluation of assets . The method used is descriptive method in which this study gives a clear picture of the object under study by looking at the facts. The technique of collecting data by observation, book study and interview. From the results of the analysis indicate that the PT ASKES experienced obstacles and constraints, but this foundation continue to ask for confirmation of the tax associated with the revaluation of assets and the calculation of tax revaluation differences with normal rates and rates proposed by PT ASKES.

Item Type: Thesis (D3)
Additional Information: pembimbing: Marsellisa Nindito,Se,Akt.,M.Sc
Uncontrolled Keywords: Change of company status, final income tax, revaluation assets tax
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 23 Mar 2018 06:56
Last Modified: 23 Mar 2018 06:56
URI: http://repository.fe.unj.ac.id/id/eprint/3905

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