PENGARUH PERATURAN PERPAJAKAN UU NO 36 TAHUN 2008 TERHADAP NILAI PENGHASILAN PAJAK YANG DIPUNGUT. (STUDI KASUS LAPORAN KEUANGAN TAHUN BUKU 2009)

Eliya Isfaatun

Abstract


Legislation goverment the taxation of the income tax came into force since
January 1, 1984 is Law No. 7 of 1983 concerning income tax. Later amended by
Law No.17 of 2000, and recent changes in the Constitution Act No. fourth. 17 of
2008. Changes in income tax laws will certainly affect the value of the income tax
withheld for income tax article 21 or corporate income tax.
Effect of tax levied on income tax article 21 for the invitation No regulations.
36 of 2008 which came into effect in 2009 showed a decrease of changes
impacting the tax levied 21 pph of 55%. 29 As for the income tax for year 2009
have an impact on the increase by 78% Due PPh29. These increases have an
impact on the profit after tax decreased by 54%. PPh29 Due to the year 2010
there is a decrease of 12%. And an increase in profit after tax of 7%. This is in
since enactment of a single tariff for the year 2009 with a tariff of 28% and in
2010 with a tariff of 25%.
Similarly, a taxpayer with an individual invitation No regulatory changes. 36
of 2008 provides benefits, this is because the tax to be levied smaller. But
contrary to the Agency taxpayers, resulting in an increase in the value of
corporate tax payable Article 29 and a decrease in the value of after-tax earnings.

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