ANALISIS BENTUK BISNIS UD KURNIA NIAGA UNTUK MENENTUKAN EFISIENSI PADA PAJAK TERUTANGNYA

Abstract

This study has the purpose of finding out how to calculate tax payable according to the regulation, since UD Kurnia Niaga – Medan is having problem in paying their tax by choosing the tax rate that will be used in calculation. This research is descriptive. Data used are internet research and secondary data. The data collection techniques used were interviews and observations. Methods of data analysis used are descriptive methods, which collect, ompile, interpret and analyze data for the solution. The results are compared with the basic theory related to the issues researched, which is Article 17 and Article 31E. From this
study, it is concluded that UD Kurnia Niaga will have a more efficient tax payable if they change form into PT.