PENERAPAN PP 46 TAHUN 2013 DALAM ANALISIS CVP UNTUK MEMBANTU PERENCANAAN DAN PENGAMBILAN KEPUTUSAN UMKM
<p><em>To increase state revenue and help SMEs in the calculation of the tax, the Government of Indonesia issued PP 46 2013. That </em><em>regulation </em><em>tax</em><em> is</em><em> for businesses with gross earnings in a tax year </em...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Merdeka Malang
2018-01-01
|
| Series: | Jurnal Manajemen Dan Kewirausahaan |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jmdk/article/view/1803 |
| Summary: | <p><em>To increase state revenue and help SMEs in the calculation of the tax, the Government of Indonesia issued PP 46 2013. That </em><em>regulation </em><em>tax</em><em> is</em><em> for businesses with gross earnings in a tax year </em><em>less than</em><em> Rp. 4.8 billion</em><em>. It will be</em><em> </em><em>charged </em><em>by 1% tax rate on gross income. </em><em>T</em><em>ax </em><em>will become a</em><em> variable</em><em> cost </em><em> consider</em><em>ed by</em><em> the way it is calculated. </em><em>So that the</em><em> SMEs are able to include PP 46 2013 as a component of Cost Volume Profit </em><em>A</em><em>nalysis in</em><em> making a </em><em>plan and decision </em><em> </em></p> <p><em> </em></p> <p><strong><em>Keywords: PP 46 2013, </em></strong><strong><em>V</em></strong><strong><em>ariable</em></strong><strong><em> Cost </em></strong><strong><em>, C</em></strong><strong><em>ost Volume Profit Analysis</em></strong></p> |
|---|---|
| ISSN: | 2301-9093 2540-8259 |