Rahayu, Ernawati Puji, Drs. Taufik in Abad, M.M., Ak., CA. (2021) Dampak Implementasi Perubahan Tarif Pajak Penghasilan (PPh) Badan Berdasarkan Perppu Nomor 1 Tahun 2020 Terhadap Pendapatan Negara (Studi Kasus CV ABC). Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This study aims to determine the impact of the implementation of tariff changes based on Perppu No. 1 of 2020 on state revenue. In 2020, Covid-19 hit almost the whole world, including Indonesia. Many business actors were affected so that the government issued regulations to help them. One of these regulations contains a reduction in corporate income tax rates. Many people fail to understand this tax regulation. People assume that the enactment of these regulations will benefit the government as well. Although this regulation aims to help the community, the regulation has an impact on state revenues in practice. The research was conducted using the comparative method, namely the method of comparing the results of the calculation of Corporate Income Tax (PPh) before and after changes to the Corporate Income Tax rate.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | Tax, Income Tax Rate, State Revenue |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 23 Sep 2021 09:48 |
| Last Modified: | 13 Oct 2021 06:56 |
| URI: | http://eprints.uty.ac.id/id/eprint/8267 |
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