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All Journal Alignment: Journal of Administration and Educational Management
Gusti Ayu Wulandri
Universitas Bina Insan
Education

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Analisis Pengakuan Pendapatan dan Beban Proyek berdasarkan PSAK 34 dalam Penyesuaian Pajak pada Mandiri Jaya Grup Gusti Ayu Wulandri; Eri Triharyati; Indrawati Mara Kesuma; Dheo Rimbano
Alignment: Journal of Administration and Educational Management Vol. 9 No. 5 (2026): Alignment: Journal of Administration and Educational Management
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kvsf3w20

Abstract

This study aims to analyze the recognition of project revenue and expenses based on PSAK No. 34 and its relationship with tax adjustments at PT Mandiri Jaya Grup during the 2022–2024 period. The research method used was qualitative research with a descriptive approach, while data were collected through observation, interviews, and documentation of the company's financial data. The results showed that the application of the percentage of completion method based on PSAK No. 34 resulted in project completion rates of 60.88% in 2022, 53.00% in 2023, and 59.87% in 2024. Based on these completion rates, recognized revenue amounted to IDR 10,672,595,441.64, IDR 8,748,744,316.80, and IDR 12,257,092,354.76, respectively, while recognized expenses amounted to IDR 6,543,500,000.00, IDR 5,764,000,000.00, and IDR 7,081,650,000.00, respectively. From the taxation perspective, the increase in project payment terms during the study period was followed by increases in VAT, Article 23 Income Tax, and Final Income Tax liabilities. The study concludes that the application of the percentage of completion method based on PSAK No. 34 provides a more proportional basis for recognizing project revenue and expenses according to the level of project completion and supports the presentation of more relevant and fairly stated financial information, while tax treatment should remain aligned with applicable tax regulations.   Keywords: Project Expenses Taxation, Revenue Recognition, Percentage of Completion
Co-Authors Dheo Rimbano Eri Triharyati Indrawati Mara Kesuma