Pajak perusahaan adalah pajak atas laba perusahaan. Pajak dibayarkan atas pendapatan operasional perusahaan, yaitu pendapatan dikurangi harga pokok penjualan (COGS), biaya umum dan administrasi (G&A), penjualan dan pemasaran, penelitian dan pengembangan, depresiasi, dan biaya operasional lainnya. Akan lenbih mudah jika anda menggunakan Tax Lawyer yang mengurusnya.
Tarif pajak perusahaan sangat bervariasi di setiap negara, dengan beberapa negara dianggap sebagai negara bebas pajak karena tarifnya yang rendah. Pajak perusahaan dapat diturunkan dengan berbagai pemotongan, subsidi pemerintah, dan celah pajak, sehingga tarif pajak perusahaan yang efektif, tarif yang sebenarnya dibayarkan oleh perusahaan, biasanya lebih rendah daripada tarif undang-undang, tarif yang disebutkan sebelum pemotongan.
Memahami Pajak Perusahaan
Tarif pajak perusahaan federal di Amerika Serikat saat ini rata-rata 21%, berkat Tax Cuts and Jobs Act (TCJA), yang ditandatangani Presiden Donald Trump menjadi undang-undang pada tahun 2017 dan yang mulai berlaku pada tahun 2018. Sebelumnya, maksimum AS tarif pajak penghasilan perusahaan adalah 35% .1
Pengembalian pajak perusahaan AS biasanya jatuh tempo pada 15 Maret. Perusahaan dapat meminta perpanjangan enam bulan untuk mengajukan pengembalian pajak perusahaan mereka pada bulan September. Tanggal jatuh tempo pembayaran angsuran untuk taksiran SPT terjadi pada pertengahan April, Juni, September, dan Desember. Pajak perusahaan dilaporkan dalam Formulir 1120 untuk perusahaan A.S. Jika sebuah perusahaan memiliki aset lebih dari $ 10 juta, ia harus mengajukan secara online.
Karena pandemi virus korona, IRS memperpanjang batas waktu pengajuan pajak 15 April 2020 untuk individu dan bisnis hingga 15 Juli 2020. Bisnis yang membutuhkan perpanjangan untuk mengajukan setelah tanggal tersebut harus mengisi Formulir 7004; perpanjangan file bukanlah perpanjangan untuk membayar pajak terutang.2 Sebagian besar negara bagian juga memperpanjang tenggat waktu pengajuan pajak tahun 2020 mereka untuk individu dan bisnis, tetapi periksa tenggat waktu negara bagian Anda; Idaho, misalnya, menetapkan tanggal pengajuan 15 Juni. Batas waktu perkiraan pembayaran pajak federal yang biasanya jatuh tempo pada 15 Juni 2020, juga diperpanjang, tanpa penalti, menjadi 15 Juli 2020.2
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