ANALISIS PENERAPAN PP 46 TAHUN 2013 TENTANG PPh ATAS PENGHASILAN DARI USAHA WAJIB PAJAK

Prawita, Lianti Septi (2014) ANALISIS PENERAPAN PP 46 TAHUN 2013 TENTANG PPh ATAS PENGHASILAN DARI USAHA WAJIB PAJAK. D3 thesis, Universitas Negeri Jakarta.

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Abstract

LIANTI SEPTI PRAWITA. 2011. 8323118268. Analisis Penerapan PP No. 46 Tahun 2013 Tentang PPh atas Penghasilan dari Usaha Wajib Pajak. Program Studi DIII akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This Paper has a purpose to know how is the implementation of PP No. 46 Tahun 2013 about income tax from the income tax payer who have certain gross turnover. Reasearche Method that used is descriptive analysis with searching data through library, observation and interview. From writing result can conclude that PP No.46 Tahun 2013 more take sides of enterpreneur who have gross profit under 4,8 milyar by year with profit margin 19,3% of income tax to be paid is less than the implement general rate previously

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