ANALISIS EFISIENSI BEBAN PAJAK PADA WAJIB PAJAK BADAN: PERBANDINGAN PPH PASAL 31E DAN PP 23 TAHUN 2018

Abstract

Corporate taxpayers in Indonesia often make mistakes in choosing the tax rate used to determine their income tax liability, thus forcing them to pay a higher amount of income tax. In order to reduce the income tax burden of Corporate Taxpayers, this study compares two income tax calculation methods, namely Government Regulation Number 23 Year 2018 and Income Tax Article 31E. This type of research is comparative quantitative, which is to determine which tax produces the smallest amount of tax burden, researchers will compare two tax rates applied to Corporate Taxpayers. The data collection methods used are documentation, structured interviews, non-participant observation, and literature study. Based on the results of the study, it can be concluded that the use of Income Tax Article 31E tax rate is a more effective method than PP No. 23/2018 in estimating the income tax burden of Corporate Taxpayers. This is because the Corporate Taxpayer in 2022 has passed the deadline for using PP Number 23 of 2018.