ANALISIS PERUBAHAN KEPUTUSAN JENIS USAHA DAN DAMPAKNYA TERHADAP PEMBAYARAN PAJAK PENDAPATAN DI UD.CAHAYA LISTRIK

Abstract

As business grows, the company may want to change forms to accommodate more owners. Companies doing business are
subject to tax. Therefore, the tax is one of factors that company will consider in determining the business type. The different
business forms can generate significant differences in tax payment for same transaction such as payment of dividend to shareholder.
This condition gives impact for the company in choosing appropriate business type. However, in tax management, minimizing tax
is one of the objectives in the company’s plan. As profit oriented company, an understanding of the tax treatments of company
is crucial. Many companies make changes of business types to improve the company’s financial performance
in future.