PENERAPAN PP 46 TAHUN 2013 DALAM ANALISIS CVP UNTUK MEMBANTU PERENCANAAN DAN PENGAMBILAN KEPUTUSAN UMKM

• Main Author: Norman Duma Sitinjak
• 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

<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>