ANALYSIS OF THE IMPLEMENTATION OF INCOME TAX CALCULATION BASED ON GOVERNMENT REGULATION NUMBER 15 OF 2022 ON TAXATION TREATMENT AND/OR NON-TAX STATE REVENUE IN THE COAL MINING BUSINESS
Keywords:
PP 15/2022, Coal mining, Tax TreatmentAbstract
The coal mining sector is a business sector that is one of the important contributors to meeting the state revenue targets through income tax. Government Regulation Number 15 of 2022 (PP 15/2022) concerning Tax Treatment and/or Non-Tax State Revenue in the Coal Mining Business Sector is one of the government's tools to provide legal certainty for entrepreneurs engaged in the coal mining sector, especially for taxpayers holding business licenses related to coal mining. With the enactment of PP 15/2022, the government expects an increase in state revenue from the coal mining sector. The purpose of this writing is to analyze the differences in the calculation of taxable income and tax payable for coal mining companies as a result of the implementation of PP 15/2022, which is effective starting from the 2022 tax year. The object of this research is PT Bukit Asam Tbk., which is one of the companies engaged in the coal mining sector. The research results show that taxable income and tax payable due to the implementation of PP 15/2022 at PT Bukit Asam Tbk. for the 2023 tax year are higher compared to using the rate from Article 17 of the HPP Law.