ANALISIS IMPLEMENTASI PMK NO. 02/PMK.03/2010 DALAM PERHITUNGAN BIAYA PROMOSI SEBAGAI PENGURANG PENGHASILAN KENA PAJAK

Dina Husna Maharani, . (2025) ANALISIS IMPLEMENTASI PMK NO. 02/PMK.03/2010 DALAM PERHITUNGAN BIAYA PROMOSI SEBAGAI PENGURANG PENGHASILAN KENA PAJAK. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Promotional expenses are one of the important elements in a company's marketing activities and affect the calculation of corporate income tax. To regulate this matter, the government issued Minister of Finance Regulation (PMK) No. 02/PMK.03/2010 which stipulates the conditions for promotional expenses to be recognized as a deduction from gross income fiscally. However, the implementation of this regulation still faces obstacles, especially in the aspects of documentation, cost classification, and preparation of nominative lists. This study aims to analyze the successful implementation of PMK No. 02/PMK.03/2010 in five companies through a documentary literature study approach. The analysis was conducted based on two main dimensions, namely formal compliance (administrative completeness) and material compliance (economic benefits to taxable income). The results show that no company is fully compliant in both aspects. Some are only formally or materially compliant, while the rest have not fulfilled both. This finding confirms that the effectiveness of MoF Regulation implementation is strongly influenced by the understanding of regulations, quality of documentation, and company commitment. This research is expected to be a reference for corporate taxpayers and tax authorities in improving compliance and effectiveness of promotion cost recognition in the Indonesian tax system.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No.Panggil: 2210102038] [Pembimbing: Andy Setiawan] [Penguji 1: Dewi Darmastuti] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Promotional expenses, Gross income, PMK No. 02/PMK.03/2010, Nominative list, Tax implementation
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: DINA HUSNA MAHARANI
Date Deposited: 06 Aug 2025 01:27
Last Modified: 06 Aug 2025 01:27
URI: http://repository.upnvj.ac.id/id/eprint/38046

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