Artikel

Mengupas konsep Global Income dan Schedular Income dalam sistem perpajakan Indonesia

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Indonesian taxation system adopted on the basis of a combination of pemajakannya is a global scheduler income tax and income tax system. However, the application of income tax scheduler embodied in the imposition of income tax which is final in the Indonesian tax system sometimes intersect with the global concept of income tax. This dibutuktikan with penaan final income tax on income from business income tax imposed by the global income tax system (general provisions of the Income Tax Law). Academics in the field of taxation, taxpayers and stakeholders in the world of taxation such as tax consultants were surprised by the presence of the minister of finance regulation number 46 of 2013 concerning income tax on income from businesses received or acquired by a taxpayer who owned a certain gross turnover (PP 46). Government regulations are made under Article 4 (2) e of Law income tax is basically the imposition of final income tax based on certain types of income received by the taxpayer. PP 46 basically governs the imposition of income tax (VAT) which is final for taxpayers with gross income of no more than Rp4.800.000.000,00 with a tariff of 1% of the gross turnover of business taxpayers.

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Ketersediaan

Informasi Detail

Judul Seri

Cerdas mengupas dan Independen

No. Panggil

J 336.2 Ind

Penerbit

Jakarta : SmarTaxes., 2015

Deskripsi Fisik

ii , 10 hlm,: 24 cm

Bahasa

Indonesia

ISBN/ISSN

18295096

Klasifikasi

336.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Indonesia Tax Review, Vol 8, Edisi 04 Tahun 2015

Subjek

Perpajakan-Pajak

Info Detail Spesifik

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Pernyataan Tanggungjawab

Lembaga Managemen Formasi

Versi lain/terkait

Lampiran Berkas

Komentar

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