Analysis calculation and the application of income tax article 4 paragraph 2 over the gross turnover of years 2017-2019 In PT Caspla Bali to record income tax and the implementation of article 4 paragraph 2 of the gross turnover of certain based on government regulation prevailing one of them is in PT Caspla Bali. The Company is one of the companies surveyed in the sheshell part of tax accounting. One tax anticipated by PT Caspla Bali the income tax article 4 paragraph 2 or also called from final is a tax imposed on taxpayers body and taxpayers individual and on some types of income they get and cutting rates be final. A rough calculation and application of the income tax PT Caspla Bali 2017 tariff compliance with government regulations Number 46 years 2013 in 2018 and 2019 not according to according to a government regulation Number 23 years 2018 so experienced the difference in 2018 7,333,228.50 and years old 2019 2,851,685. The difference was caused by a lack of an update of the government about government regulation number 23 years 2013.
Keywords: Calculation, Application, PT caspla Bali, Income tax, Gross turnover