subjek
didirikan di Indonesia BUMN/BUMD
- UU No.7 Th 1983
- UU No.36 Th 2008
- UU No.46 Th 2013
- UU No.23 Th 2018
- UU No.28 Th 2007
Laba fiskal Laba atau rugi - UU No.36 Th 2008
(Taxable profit) selama 1 periode - UU No.42 Th 2009
PPh Badan