PENERAPAN PEMOTONGAN, PENYETORAN, DAN PELAPORAN PPH FINAL ATAS JASA KONSTRUKSI e-SPT MASA 2017

Daniela Anauskah

doi:10.31289/jab.v4i1.1523

Abstract

<div class="WordSection1"><p><em>This study aims to assist the company in applying Cutting, Depositing, and Reporting Income Tax Article 4 paragraph (2) for construction services by WIKA-HUTAMA JO Belawan Phase 2 e-SPT Period 2017. The period of this study starts from July to September. In this research the researcher use primary data type and secondary data, internal data source, action research type, interview data collecting technique, documentation and library research, and descriptive data analysis method with qualitative approach. Based on the results of the study, Implementation of Cutting, Depositing, and Reporting Income Tax Article 4 paragraph (2) on Construction Services by WIKA-HUTAMA JO Belawan Phase 2 e-SPT 2017 is in accordance with the provisions of taxation Income Tax Law. 36 Year 2008. WIKA-HUTAMA JO impose tax rate in accordance with the provisions of applicable tax rates. Then WIKA-HUTAMA JO creates a list of proof of deduction and fills correctly and complete evidence of withholding of Income Tax Article 4 Paragraph (2) of Construction Services in accordance with the forms and fields specified by the Director General of Taxes. Deposit of Income Tax Article 4 Paragraph (2) of the Construction Service shall be made before the deadline of the withholding of income tax to the state treasury. Reporting of Income Tax Article 4 Paragraph (2) for Construction Services shall also be made before the deadline for reporting the Income Tax Article 4 Paragraph (2) to the Tax Office.</em><em></em></p></div><em><br clear="all" /> </em>

Highlights

This study aims to assist the company in applying Cutting, Depositing, and Reporting Income Tax Article 4 paragraph (2) for construction services by WIKA-HUTAMA JO Belawan Phase 2 e-SPT Period 2017
Based on the results of the study, Implementation of Cutting, Depositing, and Reporting Income Tax Article 4 paragraph (2) on Construction Services by WIKAHUTAMA JO Belawan Phase 2 e-SPT 2017 is in accordance with the provisions of taxation Income
WIKA-HUTAMA JO creates a list of proof of deduction and fills correctly and complete evidence of withholding of Income Tax Article 4 Paragraph (2) of Construction Services in accordance with the forms and fields specified by the Director General of Taxes

Summary

Pelaksanaan Konstruksi Kualifikasi

PPh Final jasa konstruksi dihitung dengan cara mengalikan tarif di atas dengan Dasar Pengenaan Pajak (DPP). Data Sekunder adalah data yang sudah tersedia dari perusahaan langsung sehingga siap digunakan, seperti SPT Masa PPh Pasal 4 ayat (2) atas jasa konstruksi dan data-data lain yang sehubungan dengan objek penelitian, yang dihasilkan dari aplikasi e-SPT masa PPh pasal 4 ayat (2). 2. Sumber Data Sumber data yang digunakan peneliti adalah Data Internal yaitu data yang diperoleh dari perusahaan dibagian Akuntansi seperti, Daftar Subkon, Pendapatan atas Jasa Konstruksi dan dokumen-dokumen pendukung lainnya terkait dengan pembuatan PPh pasal 4 ayat (2). Peneliti mulai melakukan rancangan penelitian tindakan pada bulan September dimana peneliti berpartisipasi secara langsung dalam proses pemotongan, penyetoran dan pelaporan PPh pasal 4 ayat (2) atas jasa konstruksi oleh WIKAHUTAMA JO e-SPT masa 2017. Wawancara Wawancara yaitu teknik pengumpulan data dengan mengadakan tanya jawab secara langsung dengan responden, yaitu bagian pajak dan keuangan WIKA-HUTAMA JO menghitung, menyetor dan melaporkan PPh Pasal 4 ayat (2) atas jasa konstruksi.

Metode Kualitatif

Penyetoran PPh Terutang ke Kas Negara

Pelaporan