PENERAPAN PENGHITUNGAN PPH BADAN PADA TOKO EMAS RIDHO MAS MEDAN

Abstrak

The purpose of the authors to do this research is to determine the application of calculation of PPH Agency at Ridho Mas Gold Store Medan and comparen with theory generally applicable. The research method that writer do is observation method, literature study and interview. The results of the authors show that the application of the calculation of Corporate Tax on Ridho Mas Gold Store Medan has been applied in accordance with the Tax Law and the Law of KUP. Income tax paid by Ridho Mas Gold Store Medan in accordance with Government Regulation no. 46 Year 2013 on Income Tax on income from business received or obtained by taxpayers having certain gross circulation.