Analysis of the Effect of Final PPh Collection on the Transfer of Land and/or Building Rights to the Financial Aspects of PT. Indonusa Property Center Medan

Melinda Siregar

Abstract


This study aims to determine how the results of the analysis of the application of Final Income Tax at PT Sentra Properti Indonesia and its influence on the profit and loss results of PT Sentra Properti Indonusa Medan. Of the problems found, namely the application of Final Income Tax on the transfer of rights to land and or buildings at PT SPIM regarding payment of income tax on the transfer of rights to land and / or buildings and see the profit and loss. From the results of the analysis it was found that by comparing the final PPh tariff using Article 17 tariff, it turns out that using the Final PPh tariff is more efficient than using Article 17 tariff. It can be seen that the tax paid if using Final PPh is Rp. 1,235,520,000 while the tariff used in Article 17 the amount of tax to be paid is IDR 2,276,599,343 greater than using the Final Income Tax rate so PT. Indonusa Property Centers are more efficient at using Final PPh rates than using Article 17 tariffs. It can be concluded that using Final PPh Tariffs is more efficient than using Article 17 and the application of Profit and Loss to PTs does not significantly influence.

Keywords


Application Of Income Tax; Profit And Loss; Income Tax; Land Rights; Article 17 Rates;

References


Accounting Principles Board. APB Opinion No. 4, (1982). New York : AICPA.

Direktorat Jenderal Pajak. (2007). Himpunan Perubahan Undang-Undang Perpajakan Financial Accounting Standar Board. Statement of Financial Accounting Standar Nomor. 66, 1982, Nomor 67. 1982. Stanford. FASB.

Gunadi, (1997). Akuntansi Pajak, Jakarta. Grasindo.

Ikatan Akuntan Indonesia. (2007). Standar Akuntansi Keuangan. Jakarta. Salemba Empat.

Kieso, Donald E. and Jerry J. Weygants. (2002). Intermediate Acounting. Edisi Kesepuluh. Jakarta. Erlangga.

Lumbantoruan, Shopar. (1996). Akuntansi Pajak. Jakarta. Grasindo.

Mardiasmo. (2011). Perpajakan. Edisi Revisi. Jakarta. Andi.

Mansury, R. (2002). Pajak Penghasilan Lanjutan Pasca Reformasi 2000. Jakarta. YP4.

Nasucha, Chaizi. (1994). Politik Ekonomi Pertanahan dan Struktur Perpajakan Atas Tanah. Jakarta. Kesaint Blanc.

Nawawi. Hadari. (1991). Metode Penelitian Bidang Sosial. Yogyakarta. UGM Press

Pardiat. (1998). PPh-Final. Jakarta. Widyaswara Pajak.

Priantara, Diaz. (2013). Perpajakan Indonesia Edisi 2 Revisi. Jakarta. Mitra Wacana Media.

Republik Indonesia. Undang-Undang Nomor 36 Tahun 2008 Tentang Perubahan atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan sebagaimana telah di ubah dengan Undang-Undang Nomor 7 Tahun 1991, 1994. Lembaran Negara Nomor 60 Tahun 1994.

Republik Indonesia. Peraturan Pemerintah Nomor 71 Tahun 2008 Tentang perubahan atas undang-undang Nomor 48 tahun 1994 tentang Pembayaran atas Tanah dan/atau Bangunan, Jakarta.

Republik Indonesia. Peraturan Pemerintah Nomor 27 Tahun 1996 Tentang Pembayaran Pajak Penghasilan atas Pengalihan Hak atas Tanah dan/atau Bangunan, Jakarta.

Resmi, Siti. (2008). Perpajakan : Teori dan Kasus, buku 1, edisi 4. Jakarta. Salemba Empat.




DOI: https://doi.org/10.29103/ijevs.v2i7.2755

Article Metrics

 Abstract Views : 50 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Melinda Siregar


International Journal for Educational and Vocational Studies (IJEVS)

E-ISSN : 2684-6950