PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TENTANG PAJAK PENGHASILAN ATAS PENGHASILAN DARI USAHA YANG DITERIMA ATAU DIPEROLEH WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA)

PRATIDINA J, PRISKA (2016) PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TENTANG PAJAK PENGHASILAN ATAS PENGHASILAN DARI USAHA YANG DITERIMA ATAU DIPEROLEH WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA). Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT Priska Pratidina Jati. 2016. E0012305. Implementation Of Goverment Regulation Number 46 Year 2013 Regarding Income Tax On Income From Business Received Or Obtained By Taxpayers Who Have Certain Gross Circulation (Case Study In Yogyakarta Pratama Tax Service Office) . Legal Writing. Law faculty of Sebelas Maret University. This study describes and examines the issues, first, how the application of Government Regulation Number. 46 Of 2013 regarding Income Tax on income from businesses that received or accrued Taxpayers Have Gross Specific Circulation on KPP Pratama Yogyakarta. Second, whether there are obstacles and potential solutions to the implementation of Government Regulation number 46 of 2013 on KPP Pratama Yogyakarta. This research is descriptive empirical legal research using a type of primary data and secondary data sources include primary and secondary data and consists of primary legal materials, secondary and tertiary. Data collection techniques used were interviews and literature study, further analysis technique used is qualitative analysis. The results showed that the Government Regulation Number 46 Of 2013 on the theory of law application that does not meet the legal justice that is intended for taxpayers with gross income below Rp. 4.8 billion in the period of 1 (one) tax year with final tax rate is 1% (one percent) in the absence of the principle of equality, equity or ability to pay. Benefit law that brings income to the state and provide convenience for taxpayers, as well as legal certainty in regulation, which is the implementing regulation or mandate of the Goverment Regulation Number 36 Of 2008 which should be implemented. Increasing the presence of these regulations occur on the amount of the taxpayer who pays and nominal payment. But in the increase, there is due to the lack of public awareness should be improved so that the KPP Pratama Yogyakarta can conduct activities to overcome these obstacles consisting of socialization, providing easy, building a good image of the government and to build public trust, law enforcement efforts. Keywords: Government Regulation No. 46 Year 2013, Income Taxes, Income From Business Provided by Taxpayers Who Have Certain Gross Circulation.

    Item Type: Thesis (Other)
    Subjects: K Law > K Law (General)
    Divisions: Fakultas Hukum > Ilmu Hukum
    Depositing User: Gun Gun Gunawan
    Date Deposited: 05 Dec 2016 11:09
    Last Modified: 05 Dec 2016 11:09
    URI: https://eprints.uns.ac.id/id/eprint/30794

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