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ANALISIS PENERAPAN PERATURAN PEMERINTAH (PP) NO 46 TAHUN 2013 PADA USAHA YANG DIHASILKAN OLEH PT. PAL METALINDO PERKASA

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The purpose ofthis research was to describe the application ofrcgulation no 46 2013 on PT.Pal Metalindo Perkasa. located in the Gading Kirana west D( block no.47 d-6 Kelapa Gading, ofnorth Jakart4 14240, Indonesia. The research method used a descriptive analysis. Data collected through interviewed and collecting documents, observations, and field studies, then the data analyzed in order to make inferences. Tax reporting and depositing yl.Pal Metali&ro Perkasa have been done in accordance with the provisions applicable tax law. And the payment and reporting had never too late and conducted at least the next l0 months . The study was done by comparing between the calculation of income tax on the company did the agency tax income tax in accordance with law, namely in article l7 no.36 ax law in 2008 and the govemment regulation no.46 tn2013. The impact ofthe application ofPP no. 46 in 2013 was the amount ofax passed on to be bigger than using the old regulations. Implications of the research was the application ofa govemment regulation no.46 2013 in order to help count the income tax owed of the company, but not minimizing the tax payment tro the govemmenl