Analysis of Income Tax Revenue After Application of Single Tariff on Income Tax Payable and Its Contribution to Tax Revenue

Authors

  • Noviyanti Noviyanti Bina Bangsa University, Indonesia
  • Mohamad Husni Bina Bangsa University, Indonesia

DOI:

https://doi.org/10.46306/bbijbm.v1i2.14

Keywords:

Single Tarif, Tax Receipts, APBN

Abstract

The purpose of this study is to analyze the tax revenue of 2013, 2015 and 2017 that did not reach the target of tax revenue and know its contribution to tax revenue for APBN and know the amount of tax payable or tax expense paid after the application of 25% single rate to the corporate taxpayer. This research method is qualitative research method by using secondary data of tang come from financial report of the manufacturing company of chemical sub-sector from Indonesia Stock Exchange (IDX). Percentage of tax target achievement that did not meet the target in 2013, 2015 and 2017 caused by several things. The tax deductions paid due to several things typically occur due to fixed and time differences in the financial statements.

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Published

2021-08-30

How to Cite

Noviyanti, N., & Husni, M. . (2021). Analysis of Income Tax Revenue After Application of Single Tariff on Income Tax Payable and Its Contribution to Tax Revenue . BINA BANGSA INTERNATIONAL JOURNAL OF BUSINESS AND MANAGEMENT, 1(2), 144–150. https://doi.org/10.46306/bbijbm.v1i2.14