Calculation of Income Tax (VAT) Agency 2014 in the International Hotel by Law Number 36/2008

Abstract

This research was conducted at international hotel that has a gross circulation above Rp4.8 M. Goal is research to calculate the income tax body in accordance with the regulations of the law No. 36 year 2008. In this study researchers using the method descriptive that is calculation and calculation procedures of the Agency in accordance with the income tax regulations that the Government Law No. 36/2008. The results of this study the authors can present a paper containing about the procedures of tax calculations in accordance with the regulations.