ANALISIS TERHADAP KEPUTUSAN PERUBAHAN BENTUK USAHA DAN DAMPAKNYA TERHADAP PEMBAYARAN PAJAK PENGHASILAN PADA UD TERUS JAYA MEDAN

Abstract

This research is done in UD Terus Jaya Medan which engages in distributor and retailer of steel. The purpose of this research is to know either partnership or corporation will be more appropriate to be implemented at UD Terus Jaya Medan. Types of this research is in form of descriptive research.Data collected is secondary data include presentation of commercial income statement, fiscal income statement, company’s income tax payable, and other information needed to do this research.From the research, it shows that corporation is more appropriate to be implemented in minimizing the income tax payable. The company can recognize owner’s salaries and allowance as deductible expenses in corporation. While in partnership, salaries, allowances and dividend for owner isn’t imposed with income tax, because it is non taxable object.
Keyword: Business Type, Income Tax and Income Tax Provision