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This research aims to determine the application of Government Regulation No. 46 Year 2013 on Micro Small and Medium Enterprises (MSMEs) UD. Karunia Mandiri. The method of data collection in this research is interview and documentation. This research uses descriptive analysis that explains the application of Government Regulation No. 46 Year 2013. The results show that the calculation of Income tax of UD. Karunia Mandiri July to December of 2013 is not accordance with the scheme of Income Tax calculation as listed in PP No. 46 Year 2013. Income Tax calculation UD. Karunia Mandiri amounted to Rp. 9.402.890,-, but the calculation of Income Tax according to the scheme PP No. 46 Year 2013 of Rp 10.251.510,-. So the difference in the calculation of the Income tax is Rp 848.620,-. From 2014 to 2016 the calculation of UD. Karunia Mandiri Income Tax has been in accordance with the calculation scheme in PP No. 46 Year 2013. UD. Karunia Mandiri’s Income Tax payment of 2013 is on time. However, in August 2014 and April 2015 UD. Karunia Mandiri late payment, so the administrative sanction in the from the interest of 2%. In 2016, the deposit |
