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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

PENGARUH PERATURAN PEMERINTAH NO.46 TAHUN 2013 TERHADAP PAJAK TERUTANG

TJHAI FUNG NJIT

STIE Trisakti
fungnjit@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/PENGARUH PERATURAN PEMERINTAH NO.46 TAHUN 2013 TERHADAP PAJAK TERUTANG

ABSTRACT:

The purpose of this study was to analyze the effect of the application of government regulation number 46 year 2013 against the tax payable and the impact of the application of this government regulation on the procedure of calculation, deposit and reporting of tax payable. Another purpose is to compare the tax payable before and after the application of government regulation number 46 year 2013 on the. The method used in this study is qualitative or descriptive analysis method that gives an ove

Keyword :Calculation, Deposit, Reporting, Corporate Income Tax, Act 36 of 2008, Government Regulation No. 46 of 2013
 
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