Silvi Riani, . (2024) TINJAUAN PENGENAAN TARIF PAJAK PENGHASILAN (PPh) PASAL 4 AYAT (2) ATAS JASA KONSTRUKSI PT. DKBP. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Indonesia needs to enhance its development efforts to achieve its national goals. To achieve this, significant resources must be allocated from the national government as well as resources from domestic and foreign sectors. The construction sector is a potential sector in Indonesia that significantly contributes to national economic growth. The government has implemented regulations related to the taxation of construction activities through the Construction Activities Tax Law, Tax on 4 Sections (2) of Income Tax, which is a final tax based on the value of the construction project, the owner's rights, the balance of the construction project, deposits and debts, usage rights of the construction site, and the construction site location. The construction industry providing construction services is subject to tax, regardless of whether the service provider is certified or not. The taxation of construction services requires proper management and effective legal procedures to achieve the desired results. The writing method used is a qualitative approach where the author conducts direct observations through Industrial Work Practices at PT. TRIBUANA GLOBAL GROUP. PT. DKBP is subject to an Tax on 4 Sections (2) Income Tax rate of 1.75% of the contract value. The tax collection system used is the Withholding System where the calculation, deduction, payment, and reporting of Tax on 4 Sections (2) Income Tax is carried out by a third party, the income provider. In this case, PT. MKI as the income provider.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No.Panggil: 2110102006] [Pembimbing: Akhmad Saebani] [Penguji 1: Munasiron Miftah] [Penguji 2: Agus Maulana] |
| Uncontrolled Keywords: | Construction Services, Tax on 4 Section (2), Withholding System |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | SILVI RIANI |
| Date Deposited: | 01 Oct 2024 06:28 |
| Last Modified: | 01 Oct 2024 06:28 |
| URI: | http://repository.upnvj.ac.id/id/eprint/31150 |
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