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Analisis dampak perubahan dari KMK 254/KMK.03/2001 menjadi PMK 154 /PMK.03/2010 dalam pemungutan PPH 22 : Tinjauan melalui studi kasus pada PT. Krakatau Steel
PT. Krakatau Steel is one of state-owned enterprise that selected to collectIncome Tax Article 22 for their purchase. This is based on UU Nomor 36 Tahun 2008. At August 2010 new rule was released and that change PT. Krakatau Steel position as Income Tax Article 22 collector. The rule is PMK No. 154/No.03/2010. The rule causes some impacts for PT. Krakatau Steel. This research is aimed to analyze the impacts to PT. Krakatau Steel as income tax article 22 collector and the principle in the changed rule.The impact that faced by PT. Krakatau Steel is the change in tax subject and object, calculation mechanism, deposit and report mechanism, and other problem according to tax activity. It also analyze principle of changed rule by analyze PT. Krakatau Steel income tax especially article 22. According to the research results principle is well prepared and well placed in the change.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8140 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Income tax Taxation Steel industry |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 94 p. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |