Penerapan PP 46 Tahun 2013 Dalam Analisis CVP Untuk Membantu Perencanaan dan Pengambilan Keputusan UMKM

Authors

  • Norman Duma Sitinjak Universitas Merdeka Malang

DOI:

https://doi.org/10.26905/jmdk.v5i2.1803

Keywords:

PP 46 2013, Variable Cost, Cost Volume Profit Analysis

Abstract

To increase state revenue and help SMEs in the calculation of the tax, the Government of Indonesia issued PP 46 2013. That regulation tax is for businesses with gross earnings in a tax year less than Rp. 4.8 billion. It will be charged by 1% tax rate on gross income. Tax will become a variable cost considered by the way it is calculated. So that the SMEs are able to include PP 46 2013 as a component of Cost Volume Profit Analysis in making a plan and decision

 

https://doi.org/10.26905/jmdk.v5i2.1803

Author Biography

Norman Duma Sitinjak, Universitas Merdeka Malang

Jurusan Akuntansi

References

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Published

2017-12-29

Issue

Vol. 5 No. 2 (2017): December 2017

Section

Articles

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