Analisis Kewajiban Perpajakan Perusahaan Jasa Konstruksi PT. Andal Rekacipta Pratama Tahun 2019

Abstract

One of the largest sources of state revenue is the tax sector revenue which is used to finance domestic development. Construction services are very dominant in the construction and development of facilities and infrastructure in Indonesia. Fees relating to construction services are subject to income tax. This study aims to determine how the tax treatment of construction service business income at PT. Andal Rekacipta Pratama, besides that it also aims to find out whether PT. Andal Rekacipta Pratama as a construction service company has carried out its tax obligations in accordance with the current tax regulations. This type of research used in this research is descriptive quantitative research. The data collected in this study came from primary data sources with direct data collection in the field and secondary data, namely financial reports, SPT and tax regulations obtained through library research. Based on research results at PT. Andal Rekacipta Pratama, there are two types of construction services, namely construction planning and construction implementation. The tax rates imposed are different because they are based on the presence or absence of ownership of a Business Entity Certificate (SBU) and the validity period of the SBU. The results of this study indicate that PT. Andal Rekacipta Pratama as a construction service company has not fully fulfilled its tax obligations in accordance with the applicable tax regulations. The implication of this research is that companies need to regularly update their understanding of tax regulations and understand these regulations better.