Analisis Pengenaan Pajak Final dan Non Final Pada Perusahaan Jasa Konstruksi Di BEI
Based on the results of statistical analysis that there are significant differences between the taxation of non tax -final and final in determining the amount of tax payable. Final taxation significantly greater than the taxation of non-final. For the government, the final taxation considered to be very beneficial because it can increase revenue sources in state finances. However, on the other hand for compulsory considered to be very harmful because the final taxation does not pay attention to the costs incurred in obtaining such income.
Keywords : Final Tax, Tax non-final, obtain fee, state revenue
Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License. This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited