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ANALISIS PERBANDINGAN PERUBAHAN TARIF PAJAK PPH PASAL 17 BERDASARKAN UU NO 36 TAHUN 2008 DAN TARIF PAJAK PPH PASAL 17 UU NO 17 TAHUN 2000 TERHADAP PAJAK PENGHASILAN BADAN PT. POS INDONESIA (PERSERO)

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The purpose of this research is to know the impact of corporate income tax if charjed'with two different tax rate that is based on Section 17 Act no 36 year 2008 and Section I 7 Act no 17 year 2000. The researcher used descriptive method'Data were gathered based on facts on field research that were processed and concluded. The data were obtained through interview and documentation study. Based on break even point analysis, it is known that if company's taxable income^ *" Uigg., th* Rp 875.000.000, the company will gain profit by using tax rate. of incoi" tax Section 17 Act no 36 year 2008,in reverse,if company's taxable income are smaller than Rp 875.000.000, the company will gain profit by using tax rale of income tax Section 17 Act no 17 year 2000' Based on analysis result known that th€ tax rate of income tax Section 17 based oi e", no 36 year 2008 is more profitable for company rather than tax rate of income tax Settion 17 Act no lf year 2000' The corporate income tax which accounted by using tax rate of income tax Section 17 based on Act no 36 year iobg ir .q*r to Rp 1.170.171.800 while the corporate income tax which accormted by using tax rate of incorne tax Section 17 Act no 17 year 2000 is equal i" np f .ZiO:SS.550. With this condition, the company could render efficient their tax load payment equal to Rp 66.083.700' The tax payment that rnore economical resulting the availability of fund that could be used for the needs of company' This fund could be used for decreasing company's operational expense that in recent year the amount goes higher or could be used also for company,s investing tools that later on will bring profit for company.