ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 ATAS JASA KONSTRUKSI (STUDI KASUS PADA PT MULTIGRAHA ALUMINDO)

AFIFAH, NELLY (2020) ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 ATAS JASA KONSTRUKSI (STUDI KASUS PADA PT MULTIGRAHA ALUMINDO). S1 thesis, Universitas Mercu Buana.

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Abstract

PT Multigraha Alumindo is a medium grade construction company. As a business entity that receives fees from the employer, the company must calculate and report Income Tax and Value Added Tax properly and correctly. The results of this study indicate that PT Multigraha Alumindo recognizes its income based on physical progress that occurs in the field with taking into account the costs incurred in the current period. The calculation and reporting of PT Multigraha Alumindo's 2019 income tax is in accordance with the taxation regulations applicable in Indonesia. Keywords : Final Income Tax, Value Added Tax, Construction Service Company PT Multigraha Alumindo merupakan salah satu perusahaan pelaksana konstruksi dengan grade menengah. Sebagai badan usaha yang menerima imbalan jasa dari pemberi kerja maka perusahaan harus melakukan perhitungan dan pelaporan Pajak Penghasilan serta Pajak Pertambahan Nilai dengan baik dan benar. Hasil penelitian ini menunjukan bahwa PT Multigraha Alumindo mengakui pendapatannya berdasarkan atas kemajuan fisik yang terjadi dilapangan dengan memperhitungkan biaya – biaya yang terjadi pada periode berjalan. Perhitungan dan pelaporan pajak penghasilan 2019 PT Multigraha Alumindo telah sesuai dengan ketentuan perpajakan yang berlaku di Indonesia. Kata Kunci : Pajak Penghasilan Final, Pajak Pertambahan Nilai, Perusahaan Jasa Konstruksi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 185
NIM/NIDN Creators: 43216110144
Uncontrolled Keywords: Pajak Penghasilan Final, Pajak Pertambahan Nilai, Perusahaan Jasa Konstruksi
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Feb 2022 13:04
Last Modified: 16 Feb 2022 13:04
URI: http://repository.mercubuana.ac.id/id/eprint/56212

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