ACHMAD, RHONA HAFIDZ DZAFRON (2021) ANALISIS IMPLEMENTASI INSENTIF PAJAK TERKAIT COVID-19 TERHADAP LABA RUGI PERUSAHAAN (Studi Kasus Pada Laporan Keuangan Rumah Sakit X Tahun 2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This study aims to determine the impact of the implementation of taxes related to Covid-19 on the profit and loss of companies in the form of Hospital X. The tax incentives used by Hospital X are the Article 21 tax incentives and Article 25 Income Tax installment incentives. The research method used is descriptive qualitative. The results showed that the implementation of tax incentives related to Covid-19 to Hospital X is a company that can provide tax of Rp. 44,764,435.00, with details of Rp. 8,133,480.00 from PPh Article 21 incentives and Rp. 36,630,955.00 from incentives. Installment of Income Tax Article 25. The effect of tax incentives has an effect on the commercial income statement, taxable income statement, cash flow statement and balance sheet for 2020. Keywords: tax incentives, income tax, Covid-19 Penelitian ini bertujuan untuk mengetahui dampak implementasi insentif pajak terkait Covid-19 terhadap laba rugi perusahaan yang berbentuk Rumah Sakit X. Insentif pajak yang digunakan oleh Rumah Sakit X adalah insentif pajak PPh Pasal 21 dan insentif pajak pengurangan angsuran PPh Pasal 25. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa implementasi insentif pajak terkait Covid-19 terhadap Rumah Sakit X adalah perusahaan dapat menghemat pajak sebesar Rp 44.764.435,00 dengan rincian Rp 8.133.480,00 dari insentif PPh Pasal 21 dan Rp 36.630.955,00 dari insentif pengurangan angsuran PPh Pasal 25. Pengaruh insentif pajak tersebut berpengaruh terhadap laporan laba rugi komersial, laporan laba rugi fiskal, laporan arus kas dan neraca untuk tahun 2020. Kata Kunci: insentif pajak, pajak penghasilan, Covid-19
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43218120088 |
| Uncontrolled Keywords: | tax incentives, income tax, Covid-19, insentif pajak, pajak penghasilan, Covid-19 |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ORYZA LUVITA |
| Date Deposited: | 20 Apr 2022 02:44 |
| Last Modified: | 20 Apr 2022 02:44 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/60180 |
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