CHARISMA, BRYAN (2012) ANALISIS DAMPAK PERHITUNGAN PAJAK PENGHASILAN (PPh 21) TERUTANG YANG DITANGGUNG PERUSAHAAN DENGAN MENGGUNAKAN METODE GROSS UP TERHADAP LABA KENA PAJAK PERUSAHAAN PADA PT. PUSRI PALEMBANG. Undergraduate thesis, Sriwijaya University.
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Abstract
In accordance to self assessment system has been established in tax report so the tax subject has been given a right to Jul.fill their lax calculation,and also corporates in this case PT Pusri Palembang has been given the full and legal right lo fulfill their lax calculation. This systems has moderate impact to tax regulation where subject try to minimilize the tax.that is called tax avoidance.No one ever know for sure the legimate of lax avoidance but in the mailer of this effect,lax calculation has 3 method and one of them is gross up method.It has a definition where the corporates give a tax allowance to their employee due to minimilize the lax. The writer give all the underlying and supporting theory which emphasize this research but writer couldn 't make any action or making hyphothesis because of the type ofJhe research is descriptive.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | self assessmentsystem,gross up me/hod. |
Subjects: | H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Mr Halim Sobri |
Date Deposited: | 14 Jan 2021 08:00 |
Last Modified: | 14 Jan 2021 08:00 |
URI: | http://repository.unsri.ac.id/id/eprint/40102 |
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