Analisis efektivitas penerapan Thin Capitalization berdasarkan PMK-169/PMK.010/2015 pada laporan keuangan PT. Zenith Pratama Indah

Analysis of the Effectiveness of the Implementation of Thin Capitalization Based on PMK-169 / PMK.010 / 2015 in the Financial Statements of PT. Zenith Pratama Indah. Under the guidance of Erion SE, MM, M.Phill. This study aims to analyze the effectiveness of the application of thin capitalization based on PMK-169 / PMK.010 / 2015 on the financial statements of PT. Zenith Pratama Indah. The data in this study used primary data, namely the company's own financial statement data for 2018 using comparisons for 2016 and 2017. This study used a descriptive qualitative analysis method. Implementation of PMK-169 / PMK.010 / 2015 at PT. Zenith Pratama Indah by calculating the debt to equity ratio gets a result of 6: 1. The magnitude of this comparison exceeds the comparison in the regulation PMK 169 / MK.010 / 2015, so that the loan cost in 2018 is Rp. 319,783,117 contained in PT. Zenith Pratama Indah must be corrected. Therefore the taxable income increases by Rp. 1,382,186,378. Theincrease in taxable income resulted in pph payable experiencing an increase of Rp. 305,874,087, prior to the implementation of the regulation.