ANALISIS PERHITUNGAN PAJAK PENGHASILAN PADA KOPERASI KARYAWAN KIBAR PT PLN (PERSERO) PALEMBANG MENURUT PP 46 TAHUN 2013

Taxation aimed at the survival of a State means also the survival of its people, the State did state activity in order to maintain the survival of a State. The activities conducted certainly require some funds to pay for it and the source of funding comes from state income, one derived from the people through taxation and the natural wealth of the country. The income is used to finance the public interest that eventually covers the interests of individuals such as public health, education, welfare, public facilities and so on. So where there is public interest there is the tax collection, but sometimes taxation not in accordance with the actual situation. Then the authors calculated the tax on Employee co Kibar PT. PLN (Persero) Palembang taxation not in accordance with Regulation 46 in 2013 where only 4.8 billion below income taxed at1%. Keywords : taxation, PP 46 in 201