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Subject: search.filters.subject.Tax Rates

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  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Mekanisme Corporate Governance Terhadap Effective Tax Rate (Etr) (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia, 2010 – 2013)
    (Politeknik Negeri Batam, 2015-08-05) Wulandari, May; Septiari, Dovi
    This research purpose to analyze the effect of corporate governance mechanisms. Effective tax rate (ETR) is the dependent variable in this study. In measuring the effective tax rate (ETR) of the company can be calculated from the income tax expense (current tax expense) which is then divided by income before taxes. Corporate governance mechanisms are the board size, the proportion of independent board, institutional ownership, managerial ownership, and the internal audit committee which is an independent variable. Control variable in this research are debt, size, profitability. The sample of this research was 27 manufactur companies listed in Indonesia Stock Exchange for the years 2010 – 2013. This research used purposive sampling method. This study tested using panel data regression. Results from this research indicate that the board size, proportions of independent board, institutional ownership, and the internal audit committee has a significant effect on effective tax rate and while managerial share ownership has no effect on the effective tax rate.
  • Repository Politeknik Negeri Batam
    Item
    Perhitungan Pajak Penghasilan (Pph) Badan Tahunan Pada Pt. Intangible Resources Berdasarkan Pp No. 46 Tahun 2013
    (Politeknik Negeri Batam, 2015-07-06) Maharani, Merita Dewi; sinarti, sinarti
    This research aims to determine how the calculation of income Tax (VAT) in 2013 and 2014 at PT Intangible Resources based on PP No. 46 Year 2013. PP No. 46 Year 2013 is a goverment regulation which is intended to taxpayers who have gross income below Rp4.800.000.000 (four billion eight hundred million dollars rupiah). PP No. 46 Year 2013 Article 2 (two) explains the magnitude of the tax rate is 1% (one percent) of the gross income and shall be final. PT Intangible Resources which has a gross income below Rp4.800.000.000 (four billion eight hundred million dollars rupiah) is one of the affected object of PP No. 46 Year 2013. Based on the results we concluded that the calculation of Income Tax (VAT) payable in 2013 and 2014 have not been fit with the prevailing tax regulations.