Analysis of Problems of Section 65 bis and 65 ter in the Revenue Code of the Revenue Department

Abstract

The main objective of this research was to identify and analyze the tax problems of entrepreneurs on the calculation of net profit for corporate income tax under Section 65 bis and Section 65 ter of the Revenue Code. The researcher collected information that appeared on the website of the Revenue Department during January 1997 to June 2017. It was revealed that there were 4,672 inquiries to the Revenue Department, the largest number of inquiries being concerned with corporate income tax and the VAT questions being the second most mentioned. The discussion on corporate income tax in Section 65 bis and 65 ter was also most frequently discussed. In Section 65 bis, the most discussed subsection was Article 4, and the second was Article2. Moreover, subsection 13 in Section 65 ter was the most discussed subsection while the second was the discussion on subsection 3.