Penerapan Tata Cara Pencabutan Pengukuhan PKP Sesuai Peraturan Diitjen Pajak Nomor 12 Tahun 2014 Pada KPP Pratama Manado
Abstract: Tax is playing
important role in economy of the country. Today, number of firms from big to
small many have not been listed to KPP Pratama Manado. Directorate General of
Taxation Issues rule No.12 Tahun 2014 in
order to grouping the sales limit and simplified the administration and
controlling. Many business sector listed but have not been revocation and have
sales under Rp. 4,8 Billion. The purpose if this research is to knowing that
the application of rules Directorate General of Taxation No.12 Tahun 2014. Data
analysis method uses is descriptive. To know the limit of the sales it need
income statement. Tax fare and calculation method of income tax. The difference
of tax which is deposited is quite large. The application of PP No.46 Tahun
2013 is really profitable because income tax which must be deposited is much
smaller. Meaning the new rules is much simpler, and to make the government more
easier to grouping the sales limit and the revocation of taxable enterprise. To
improve service and improve administratif simplification as well as controling.
KPP Pratama Manado should be more sosializing the new regulations.
Penulis: Virgie Mangare
Kode Jurnal: jpakuntansidd150805
