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Analisis kepastian hukum perlakuan pajak penghasilan pasal 25 bagi wajib pajak badan usaha milik negara masuk bursa (studi pada PT. ABC Persero Tbk) = Analysis of the legal certainty of article 25 income tax treatment for the go public state owned enterprise taxpayer (study to PT. ABC Persero Tbk)

Lisa Fransiska; Iman Santoso, supervisor; Eva Andayani, examiner; Wisamodro Jati, examiner ([, ], 2014)

 Abstrak

[ABSTRAK
Perlakuan yang berbeda dalam penggunaan dasar penghitungan angsuran antara
WP BUMN dan WP masuk bursa serta ketidakjelasan penggunaan tarif angsuran
berpotensi menimbulkan permasalahan kepastian hukum bagi PT ABC (Persero)
Tbk sebagai WP BUMN masuk bursa. Oleh karena itu, penelitian ini bertujuan
menganalisis kepastian hukum perlakuan PPh Pasal 25 bagi PT ABC serta untuk
menganalisis implikasi permasalahan kepastian hukum perlakuan PPh Pasal 25
bagi PT ABC. Pendekatan yang digunakan yakni kuantitatif-deskriptif dengan
teknik pengumpulan data melalui wawancara mendalam dan studi literatur.
Mengacu pada konsep kepastian hukum, hasil penelitian ini menunjukkan bahwa
perlakuan PPh Pasal 25 bagi PT ABC belum memenuhi kepastian hukum.
Implikasi permasalahan tersebut bagi PT ABC, di antaranya terjadinya lebih bayar
PPh Badan tahun pajak 2013; terganggunya cash flow perusahaan; sulitnya
memprediksi cash flow perusahaan, serta ancaman sanksi Pasal 14 UU KUP.
ABSTRACT
, Different treatment for installment tax base between SOE Taxpayers and Go
Public Taxpayers also the uncertain treatment for installment tax rate potentially
raise the legal certainty issue of Article 25 Income Tax treatment for PT ABC
(Persero) Tbk as a Go Public-SOE Taxpayer. Therefore, the purposes of this
research are to analyse the legal certainty aspect of Article 25 Income Tax
treatment for PT ABC as well as to analyse the implications of legal certainty
issue of Article 25 Income Tax treatment for PT ABC. This research is conducted
by a quantitative approach with in-dept interview and literature study as data
collection techniques. According to the legal certainty concept, the results of this
research show that the Article 25 Income Tax treatment for PT ABC as a go
public-SOE Taxpayer has not yet reflected the legal certainty aspect. This issue
leads to several implications to PT ABC such as the over-payment of Corporate
Income Tax in 2013 fiscal year; disruption to corporate’s cash flow; difficulty to
predict corporate’s cash flow; and threat to administrative penalty.]

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 Metadata

No. Panggil : S55641
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : [Place of publication not identified]: [, ], 2014
Program Studi :
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resources
Deskripsi Fisik : xiii, 154 pages : illustration ; 30 cm + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
S55641 14-18-049243806 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20385743
 See also