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jenis pajak cv Archives - Klinik Pajak Online

Aspek Perpajakan Persero Commanditair (CV)

Pengantar Meskipun secara hukum terdapat berbagai perbedaan antara PT (Perseroan Terbatas) dengan CV (Comanditaire Venootscha); namun dalam sudut pandang perpajakan keduanya merupakan Wajib Pajak Badan. Hal ini diuraikan dalam UU KUP (pasal 1 ayat 3) sbb : “Badan adalah sekumpulan orang dan/atau modal yang merupakan kesatuan baik yang melakukan usaha maupun yang tidak melakukan usaha …