Image of Analisis persepsi penerapan fasilitas pajak penghasilan pasal 21 ditanggung Pemerintah

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Analisis persepsi penerapan fasilitas pajak penghasilan pasal 21 ditanggung Pemerintah

This thesis aims to explain how the application of Article 21 facilities Income Tax Charged to Government and to provide empirical evidence regarding the factors that affect the application of this facility. This study uses a qualitative approach with questionnaires and interviews as a tool used to collect data. The results showed that the company's response to this facility poorly implemented after a few months so that adjustments are made for DIPA. Given these adjustments, the facility is absorbed by 83%. However, when compared with the 2009 budget, the absorption of fiscal stimulus is only 3,2%. Many companies are reluctant to implement this facility due to sanctions or legal certainty factor, additional administration factor, and the possibility of conflict between workers and employers factor.Ada tabel

Ketersediaan

Call NumberLocationAvailable
6967PSB lt.2 - Karya Akhir1
Penerbit Depok Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Income tax
Taxation
Fiscal policy
Fiscal stimulus
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xvii, 139 p. : diagr., il. : 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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