Kebijakan Angsuran Pajak Penghasilan Wajib Pajak Orang Pribadi Pengusaha Tertentu: Studi Kasus Usaha Mikro di Indonesia
The instalment of Income Tax for Individual Taxpayers of particular enterpreneur is determined at 0.75% of the total circulation of business under section 25 Income Tax Act, 2008. The prepaid’s payment of income tax implies the underpayment or overpayment of tax at the end of the tax year. If there...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Bina Nusantara University
2014-05-01
|
| Series: | Binus Business Review |
| Subjects: | |
| Online Access: | https://journal.binus.ac.id/index.php/BBR/article/view/1210 |