IMPLIKASI PP 46 TAHUN 2013 ATAS PPh BADAN, LABA BERSIH USAHA SETELAH PAJAK, DAN PEREDARAN BRUTO

Abstract

The purpose of this research is to find out the calculation of corporate income tax and net profit after corporate
tax when it is calculated based on the Law No. 36 of 2008 and the Goverment Regulation No. 46 of 2013 and to
find out whether the implementation of Goverment Regulation No. 46 of 2013 obstructs the enhancement of the
amount of gross income of the company or not. The object of the research is PT. Duta Warna Creation which has
gross income less than Rp4,800,000,000,- (Four Billion Eight Hundred Million Rupiahs). This research is
descriptive qualitative research. The results of this research are when the calculation of corporate income tax
which is based on Goverment Regulation No. 46 of 2013 is used; when the amount of the corporate income tax
expense of PT Duta Warna Creation is higher than the calculation which is based on the Law No. 36 of 2008, so
the net profit venture after tax based on the calculation of Goverment Regulation No. 46 of 2013 will be smaller
than the calculation that is based on the Law No. 36 of 2008. And the amount of the increasing gross income
every years has increased so the implementation of these rules do not become the obstacle to the enhancement of
the gross income of PT. Duta Warna Creation.
Keywords: Goverment regulation no. 46 of 2013, corporate income tax, law no. 36 of 2008