Analisis Perbandingan Metode Pembayaran Pertermin dan Metode Kontrak Selesai dalam Upaya Penghematan PPh Terutang (Studi Kasus pada PT. Wirya Utama Purbalingga)

Martin , Yuni Karitasia (0551013) (2009) Analisis Perbandingan Metode Pembayaran Pertermin dan Metode Kontrak Selesai dalam Upaya Penghematan PPh Terutang (Studi Kasus pada PT. Wirya Utama Purbalingga). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Scientific work is about the comparative method and the method of payment term contracts completed in Tax-saving efforts payable. The research objective of this scientific work was to determine the significance of the difference between the calculation of income tax or income tax on construction services business based on terms of payment methods to complete the contract payment method and see artenatif tax payments on the company's more profitable business of construction services. Based on our research that the research results that the method of tax payment rate pertermin with article 4 paragraph 2 more savings and more favorable than the contract completion pemabayaran method with quote Article 17.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: pertermin method, the contract is completed, income tax payable
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 17 Jun 2015 10:26
Last Modified: 18 Feb 2016 05:41
URI: http://repository.maranatha.edu/id/eprint/13228

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