Ardiansyah, Yudhan (2024) ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT (2) ATAS JASA KONSTRUKSI (Studi Kasus Pada PT. Hutama Karya (Persero) Divisi Sipil Umum Tahun 2020 - 2022). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Penelitian ini menganalisis penerapan Pajak Penghasilan (PPh) Final Pasal 4 Ayat (2) pada PT. Hutama Karya (Persero) Divisi Sipil Umum selama periode 2020- 2022. Latar belakang penelitian adalah kompleksitas penerapan PPh Final dalam sektor jasa konstruksi, yang mempengaruhi penghitungan, pemotongan, penyetoran, serta pelaporannya. Penelitian ini fokus pada tiga variabel utama: penerapan PPh Final, dampak terhadap keuangan perusahaan, dan kepatuhan perpajakan. Objek penelitian adalah PT. Hutama Karya, dengan data yang diambil dari laporan keuangan, pajak, serta wawancara dengan pihak terkait di perusahaan. Metode yang digunakan adalah kualitatif deskriptif, dengan pendekatan studi kasus. Pengumpulan data dilakukan melalui wawancara mendalam dan dokumentasi, kemudian dianalisis secara deskriptif untuk menilai kesesuaian penerapan PPh Final dengan regulasi yang berlaku. Hasil penelitian menunjukkan bahwa penerapan PPh Final Pasal 4 Ayat (2) di PT. Hutama Karya telah sesuai dengan peraturan perpajakan yang berlaku. Penerapan ini mempengaruhi peningkatan beban pajak perusahaan, yang berdampak pada penurunan laba bersih. Kepatuhan perusahaan dalam pelaporan dan penyetoran pajak tergolong tinggi, dengan tingkat ketepatan dan akurasi yang baik. This study analyzes the implementation of Final Income Tax (PPh) Article 4 Paragraph (2) at PT. Hutama Karya (Persero) Civil Division during the 2020-2022 period. The background of this research is the complexity of applying Final Income Tax in the construction services sector, which affects the calculation, withholding, remittance, and reporting processes. This research focuses on three main variables: the application of Final Income Tax, its impact on the company’s financials, and tax compliance. The object of this study is PT. Hutama Karya, with data obtained from financial and tax reports, as well as interviews with relevant company personnel. The method used is descriptive qualitative, with a case study approach. Data collection was conducted through in-depth interviews and documentation, which were then analyzed descriptively to assess the compliance of Final Income Tax implementation with applicable regulations. The results of the study show that the implementation of Final Income Tax Article 4 Paragraph (2) at PT. Hutama Karya complies with the prevailing tax regulations. This implementation has resulted in an increase in the company’s tax burden, leading to a decrease in net income. The company’s tax reporting and remittance compliance is considered high, with good accuracy and timeliness.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 46119110080 |
| Uncontrolled Keywords: | PPh Final Pasal 4 Ayat (2), jasa konstruksi, kepatuhan perpajakan, PT. Hutama Karya, strategi penyesuaian, dampak keuangan. Final Income Tax Article 4 Paragraph (2), construction services, tax compliance, PT. Hutama Karya, adjustment strategies, financial impact |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SILMI KAFFA MARISKA |
| Date Deposited: | 08 Oct 2024 02:54 |
| Last Modified: | 08 Oct 2024 02:54 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/92302 |
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