TATA CARA PENGAJUAN TAX HOLIDAY SESUAI DENGAN PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NO.150/PMK.010/2018

Al Assidiq, Damar Anugrah (2019) TATA CARA PENGAJUAN TAX HOLIDAY SESUAI DENGAN PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NO.150/PMK.010/2018. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This final project report was prepared by Damar Anugrah Al Assidiq with Student Registration Number 1641211007 entitled "Comparison of Basic Concepts of Value Added Tax in Indonesia and Thailand". This report is prepared based on the results of research conducted by the author at the PT Dimensi Internasional Tax Consultant in the Tax Research and Training Services division having its address at North Jakarta which is located on Jalan Raya Boulevard Barat Blok XC 5-6 No B Kelapa Gading North Jakarta 1420 - Indonesia. The study was conducted for 3 months from March 4, 2019 - May 31, 2019. The purpose of the preparation of this Final Project Report is to find out the procedure for filing Tax Holiday in accordance with the latest regulations, namely Ministry of Finance Regulation No.10 / PMK.10 / 2018 and comparison with previous regulations The preparation of this final project uses qualitative methods with a descriptive approach. The results of this study indicate that in the latest regulations the government has shown progress by using online methods to facilitate taxpayers, especially in applying for tax incentive facilities in the form of reducing corporate income tax through the official OSS website. Unlike the previous regulation, taxpayers must submit tax incentives to reduce corporate income tax manually even though the process is the same, which is 5 working days. The granting of the Indonesian Tax Holiday period is longer than those of ASEAN countries which only provide a maximum tenor of 10 years Holiday Period.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Tax Incentives,Corporate Income Tax, and Tax Holiday
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > D3 Perpajakan
Depositing User: Perpus ID UMMI
Date Deposited: 17 Dec 2019 02:58
Last Modified: 17 Dec 2019 02:58
URI: http://eprints.ummi.ac.id/id/eprint/1140

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