Wijaya, Nico Adryanus and Nurdayadi, Nurdayadi (2016) Evaluation and Analysis of The Effect of The Goverment Regulation Number 46 Year 2013 on The Income Tax of Small and Medium Scale Companies in South Tangerang Area And A Case Study OF PT X. Bachelor thesis, Swiss German University.

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Abstract

Tax is the most important income resources in country. Every year, government has always increased their target from tax, but it never achieved because there are many people tend to do not pay their tax. With that, government gives an easy way for people to pay it. Government regulation number 46 is a way. The objective of this research is to identify, evaluate and analyze the effect of government regulation number 46 year 2013 among government and small medium companies in South Tangerang area and takes a case study of one company in South Tangerang. The research data are taken from total amount of tax income and tax payers in South Tangerang tax office, total amount of gross sales data and tax payment from PT X, and questionnaire for small and medium company in South Tangerang. The data were analyzed by using statistical descriptive analysis method. The key of findings from this research is government regulation number 46 brings positive and negative impact or effects for government and tax payers. From that, it is recommended for government to adjust the rule in order for mutualism between government and society.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	Tax; Income Tax; Government Regulation Number 46; Corporate Income Tax.
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. H Social Sciences > HJ Public Finance T Technology > TX Home economics > TX901 Hospitality industry
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Atroridho Rizky
Date Deposited:	17 Jul 2020 12:12
Last Modified:	17 Jul 2020 12:12
URI:	http://repository.sgu.ac.id/id/eprint/1266

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