| Tax is one element that is not biased is separated from business activities, it is mportant to know how the tax computation. Taxation regulations in Indonesia is dynamic so it takes the role of a tax consultant separately describe these regulatory changes on the client in need and working on tax and calculate the monthly and annual tax client in accordance with applicable regulations. Changes in these regulations, among others, contained in income tax rates under Articles 21 and 23, in which the tariff section 21 changed to limit the number of layers and layers of existing and establishment of a flat rate for corporate taxpayers. While article 23 established a flat rate for service activities. In the calculation of tax by tax payers and tax authorities sometimes have differences. The difference can be debated starting from the objections to the appeal. The cause of these differences in PT XYZ is due to differences in the recognition of the business cycle. After a through examination conducted by the tax court, it can be concluded that the tax authorities (nonpareil), one in calculating the taxpayer's business cycle because of differences in perceptions about the current tax reporting. The decision of the tax court is the demand of the taxpayer is granted in part because the rest are not upported by strong evidence. |