EVALUASI PENERAPAN PAJAK BADAN SESUAI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 2 TAHUN 2020 PADA CV. AUTO MAS MOBILINDO

RACHMATULLAH, DJODY RIANSYAH and Fuadah, Luk Luk and Hidayat, Muhammad (2022) EVALUASI PENERAPAN PAJAK BADAN SESUAI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 2 TAHUN 2020 PADA CV. AUTO MAS MOBILINDO. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to evaluate the application of corporate tax according to the KUP of the PPh Law and the Law of the Republic of Indonesia Number 2 of 2020 on CV. Auto Mas Mobilindo. In this study, researchers used descriptive research analysis techniques. This technique is done by collecting data, then processing it by arranging, sorting, grouping, and verifying the data so that an evaluation of the data can be carried out. The data used in this study are primary and secondary data. The primary data used is in the form of records of results obtained through interviews and observations, while secondary data is in the form of data obtained from regulations related to Law Number 2 of 2020. The results of the evaluation in this study are that the company CV. Auto Mas Mobilindo has used the rules in accordance with Law No. 2 of 2020 with a tax rate of 22%. However, the company has not yet received evidence of withholding Article 23 income tax from business partners, so it cannot credit the proof of withholding Article 23 income tax so that the company CV. Auto Mas Mobilindo can be said to have suffered a loss. The limitation in this study is that it only uses the 2020 Financial Statements, no prior or subsequent years.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ekonomi, Akuntansi
Subjects:	K Law > K Law (General) > K3820-3836 Economic constitution, policy, planning, and development
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Djody Riansyah Rachmatullah
Date Deposited:	19 May 2022 03:35
Last Modified:	19 May 2022 03:35
URI:	http://repository.unsri.ac.id/id/eprint/70143

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