ANALYSIS OF THE APPLICATION OF CONSTRUCTION SERVICE INCOME TAX ON PT. CAHAYA SUTRACO PANGKALAN SUSU
Abstract
This research is entitled "Analysis of the Application of Construction Services Income Tax at PT Cahaya Sutraco Pangkalan Susu". This study aims to determine the nature of the imposition and rates of construction services in the Final Income Tax and also to determine whether the application of construction services income tax at PT. Cahaya Sutraco is in accordance with the applicable tax law. The type of research used in thisresearch isdescriptive qualitative research. Data collection techniques in this study are interviews and documentation, and the data used are primarydata and secondarydata. The results of the research that has been done that PT Cahaya Sutraco there is a mistake in calculating the final income tax in the tax base. Employees in the accounting / tax section should be more careful about the calculation of the basis for the imposition of final income tax so that no errors occur in the future.
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Rosliana. 2022. Quality Based Productivity of Fertilizer, Technology And Capital. Proceeding of The International Conference on Economics and Business Vol. 1(1) pp. 65-71.
Sarjono, Bayu. 2017. Analysis of Tax Aspects of Construction Services Business in Fulfilling Tax Obligations. Journal of Applied Business. 01 (02). ISSN 2597-4157.
Soemitro, Rachmat. 2010. Principles and Basics of Taxation. Publisher Refika Aditama. Jakarta.
Suhartono Rudy and Ilyas B. Wirawan. 2010. Encyclopedia of Indonesian Taxation. Publisher: Salemba Empat.
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Circular Letter of the Director General of Taxes Number. 53/PJ/2009 Regarding Gross Amount.
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Utami, Imas Dwi. 2019. Analysis of the Implementation of Final Income Tax Calculation and Reporting on Construction Services at Perum Perumnas Regional I Medan. Thesis. Muhammadiyah University of North Sumatra.
Violencia C.I. K., et al. 2016. Analysis of the Application of Construction Services Income Tax at CV. Cakrawala. Journal of Efficiency Scientific Periodicals. 16 (4). 169-180.
Yarnita, Yul. 2013. Analysis of Construction Services Income Tax at PT Stabilized Pavement Indo Pekanbaru. Thesis. State Islamic University Sultan Syarif Kasim Riau.
Darliansyah. 2022. Public Service Digital Transformation Model In Supporting The Development Of A New Suro Village, Suro Makmur District. International Journal of Science, Technology & Management Vol. 3(6) pp. 1573-1583.
Fokusmedia. 2013. Taxation Laws Latest Edition. FOCUSMEDIA.
Harianja, Pantun et al. 2022. The Role Of Brand Image In Mediated Amenities In Increasing Tourist Satisfaction. Proceeding of the International Conference on Economics and Business Vol. 1(1) pp. 58-64.
Harianja, Pantun. 2022. Halal Tourism Model Based on Local Wisdom In Bukit Lawang As One Of The Branding Efforts Towards Excellent Primadona North Sumatra. International Journal of Science, Technology & Management Vol. 3(6) pp. 1676-1887.
Hendra. 2014. Implementation of Accounting for Income Tax Article 23 at PT Golden Mitra Inti Perkasa. EMBA Journal. Vol. 2 No. 1. ISSN 2303-1174.
Juliandi, A., et al. 2014. Business Research Methodology Concepts and Applications. Medan: UMSU PRESS
Mardiasmo. 2016. Taxation Latest Edition. Jakarta: ANDI Yogyakarta.
Minister of Finance. 2008. Republic of Indonesia, Minister of Finance Regulation No.187/PMK.03/2008 on Procedures for With holding and Depositing.
Mulyono, Djoko. 2010. Tax Brevet Guide. Andi Publisher. Yogyakarta.
Government Regulation Number 40 Year 2009. Income Tax on Income from Construction Services Business. State Gazette of the Republic of Indonesia Year 2009 Number 5014. Jakarta.
Minister of Finance Regulation No.153/PMK.03/2009 Procedures for Payment and Deposit of Taxes. Minister of Finance Regulation Number.243/PMK.03/2014 Notification Letter (SPT).
Rangkuty, D.M. et al. 2020. How do the Causality of Inflation and Government Expenditure in Indonesia? SSRG-IJEMS Journal Vol. 7(5) pp. 28-36.
Ratuela, H. S., et al. 2018. Analysis of the Application of Final Income Tax Article 4 Paragraph 2 on Construction
Services at PT Realita Timur Perkasa. Journal of Accounting Research. 13 (4). 856-866.
Rosliana. 2022. Post-Covid-19 Disposible Income Resistance Against Community Welfare In Regency Aceh Singkil. International Journal of Science, Technology & Management Vol. 3(6) pp. 1695-1702.
Rosliana. 2022. Quality Based Productivity of Fertilizer, Technology And Capital. Proceeding of The International Conference on Economics and Business Vol. 1(1) pp. 65-71.
Sarjono, Bayu. 2017. Analysis of Tax Aspects of Construction Services Business in Fulfilling Tax Obligations. Journal of Applied Business. 01 (02). ISSN 2597-4157.
Soemitro, Rachmat. 2010. Principles and Basics of Taxation. Publisher Refika Aditama. Jakarta.
Suhartono Rudy and Ilyas B. Wirawan. 2010. Encyclopedia of Indonesian Taxation. Publisher: Salemba Empat.
Sumarsan, Thomas. 2012. Indonesian Taxation. Index Publisher. Jakarta.
Circular Letter of the Director General of Taxes Number. 53/PJ/2009 Regarding Gross Amount.
Law of the Republic of Indonesia Number. 28 Year 2007. About General Provisions and Tax Procedures
Law of the Republic of Indonesia Number 36 Year 2008. Fourth Amendment to Law Number 7 Year 1983 on Income Tax. State Gazette of the Republic of Indonesia Year 2008 Number 4893. Jakarta.
Utami, Imas Dwi. 2019. Analysis of the Implementation of Final Income Tax Calculation and Reporting on Construction Services at Perum Perumnas Regional I Medan. Thesis. Muhammadiyah University of North Sumatra.
Violencia C.I. K., et al. 2016. Analysis of the Application of Construction Services Income Tax at CV. Cakrawala. Journal of Efficiency Scientific Periodicals. 16 (4). 169-180.
Yarnita, Yul. 2013. Analysis of Construction Services Income Tax at PT Stabilized Pavement Indo Pekanbaru. Thesis. State Islamic University Sultan Syarif Kasim Riau.
Published
2022-11-30
How to Cite
WULANDARI, Sri Rizki; FACHRUDDIN, Wan; RIZKINA, Miftha.
ANALYSIS OF THE APPLICATION OF CONSTRUCTION SERVICE INCOME TAX ON PT. CAHAYA SUTRACO PANGKALAN SUSU.
Proceeding International Conference of Science Technology and Social Humanities, [S.l.], v. 1, p. 486-491, nov. 2022.
Available at: <https://jurnal.pancabudi.ac.id/index.php/icesshi/article/view/4651>. Date accessed: 21 dec. 2024.
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Articles
