STUDI KASUS PAJAK PENGHASILAN ATAS JASA KONSTRUKSI (PAJAK PENGHASILAN PASAL 4 AYAT (2) DAN PASAL 23) DI PUSAT PENGEMBANGAN SUMBER DAYA MANUSIA MINYAK DAN GAS BUMI CEPU

Prasetya, Trio Cahyo (2017) STUDI KASUS PAJAK PENGHASILAN ATAS JASA KONSTRUKSI (PAJAK PENGHASILAN PASAL 4 AYAT (2) DAN PASAL 23) DI PUSAT PENGEMBANGAN SUMBER DAYA MANUSIA MINYAK DAN GAS BUMI CEPU. Other thesis, Universitas Sebelas Maret.

[img] PDF - Published Version
Download (669Kb)

    Abstract

    THE CASE STUDY OF INCOME TAX FOR CONSTRUCTION SERVICE (INCOME TAX ARTICLE 4 PARAGRAPH 2 AND ARTICLE 23) AT HUMAN RESOURCE DEVELOPMENT CENTER OIL AND GAS CEPU . TRIO CAHYO PRASETYA NIM F3414080 Construction services are found mostly in the development of facilities and infrastructure in Indonesia, because of this reason so many taxes can be gained from the construction services. In fact, the application of income tax on the construction services still have some drawbacks both from the rules or from who are taxed . The purpose of this study to find out how the application of Income Tax for construction services at the Human Resource Development Center of Oil and Gas Cepu (PPSDM Migas Cepu). This study is a case study, where the method of data collection by interview and documentation. The method of data analysis is comparative analysis. The result of the study, third parties have collected tax out of the revenues based on article 23 of the regulation law on construction services by 2% of the gross amount without consideration in the type / qualification of the construction services , but the Human Resource Development Center Oil and Gas Cepu (PPSDM Migas Cepu) as service users have reported and recorded it based on Article 4 paragraph (2) of the regulation tax law by using the calculation of the third parties without correcting them. It is not corresponding to Regulation Tax Law. Based on the result, writer gives suggestions to PPSDM Migas Cepu and the related parties to construction services need to better understand the tax obligations that should be done in the sector of construction services and to adjust the regulations in the handling of taxation. Keywords: Income Tax, Tax for Construction Services.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi dan Bisnis > D3 - Akuntansi Perpajakan
    Depositing User: Arief Atmojo
    Date Deposited: 21 Dec 2017 13:22
    Last Modified: 21 Dec 2017 13:22
    URI: https://eprints.uns.ac.id/id/eprint/37783

    Actions (login required)

    View Item