Perhitungan Pajak Penghasilan (Pph) Badan Tahunan Pada Pt. Intangible Resources Berdasarkan Pp No. 46 Tahun 2013

Abstract

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.