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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ekonomi Utama (Juria)
Nita Mustika
Sekolah Tinggi Perpajakan Indonesia, Jakarta, Indonesia
Economics, Econometrics & Finance

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Analisis Akuntansi Pajak Penghasilan (PPh) Pasal 22 Atas Impor Barang Pada PT Indika Tirta Mandiri Nita Mustika
Jurnal Pajak dan Bisnis Vol 3 No 1 (2022): Journal of Tax & Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v3i1.44

Abstract

This study aims to determine how the accounting application of Income Tax (PPH) Article 22 on the Import of Goods at PT. Indika Tirta Mandiri, is it in accordance with the applicable tax laws. This research is a descriptive qualitative research, the research data obtained by direct observation (observation) interviews at the company that became the object of research, then analyzed and further processed. From the results of the study it can be concluded that the calculation and deposit of Article 22 Income Tax (Pph) at PT Indika Tirta Mandiri is in accordance with the applicable Tax Law and PT. Indika Tirta Mandiri has carried out accounting in accordance with PSAK.
Pelaksanaan Pemungutan, Penyetoran, Dan Pelaporan Pajak Pertambahan Nilai Atas Usaha Jasa Konstruksi Oleh PT. Arkonin Aprilia Dewi; Nita Mustika
Astina: Jurnal Ekonomi Utama Vol 1 No 2 (2022): Jurnal Ekonomi Utama (Juria)
Publisher : CV. Astina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.705 KB) | DOI: 10.55903/astina.v1i2.9

Abstract

Construction services are one of the services that are quite developed in this country. The stipulation of Law Number 18 of 1999 concerning Construction Services is used as the basis for the development of national construction services. The construction service business is also a unique type of business because it is incidental (only runs from time to time when getting a project/contract). This causes tax revenues for construction services, especially Value Added Tax, to be uncertain every year (because tax revenues can go up or down). The research was conducted at PT. Arkonin is engaged in construction services. The purpose of writing this thesis is to determine the implementation of the collection, deposit, and reporting of Value Added Tax at PT. Arkonin is in accordance with the provisions of the applicable tax regulations. The author conducted this research with an analytical descriptive method. Namely observations (observations) on the object of research, interviews with resource persons related to research problems, and library research. From the results of the study, the authors conclude that the implementation of the collection, deposit and reporting of Value Added Tax is carried out by PT. Arkonin outside the correction is actually in accordance with the applicable PPN and PPnBM Law. Constraints faced by PT. Arkonin in fulfilling Value Added Tax obligations, namely when transacting with Collectors (Government Treasurer) and the Collector is often late in providing proof of collection.
Co-Authors Aprilia Dewi