PENERAPAN PAJAK PENGHASILAN FINAL DAN PAJAK PERTAMBAHAN NILAI ATAS JASA KONSTRUKSI PADA KETEPATAN DAN KETAATAN CV. SARI NONI JAYA DI SURABAYA
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Institusion
Universitas Bhayangkara Surabaya
Author
Dwitama, Nadia
Subject
Tax
Datestamp
2024-06-19 05:07:38
Abstract :
This study aims to determine the application of final income tax and value added tax on construction services with accuracy and compliance CV. Sari Noni Jaya with this type of qualitative descriptive method approach with primary resources in the form of interviews and secondary data in the form of existing research or journals as references. The results of this study indicate that the company CV. Sari Noni Jaya has implemented final income tax for construction services at a rate of 2% because it has SIUJK but the company has a turnover below 4.8 billion where for use a rate 0,5% in construction service with PP No, 23 of 2018 because the company is a construction services in income tax Article 4 paragraph 2. Final income tax reporting is always on time, different from value added tax reporting in October 2019 late reporting, then the next month until 2021 the company is in accordance with law 42 of the year 2019. companies classified as UMKM
This study aims to determine the application of final income tax and value added tax on construction services with accuracy and compliance CV. Sari Noni Jaya with this type of qualitative descriptive method approach with primary resources in the form of interviews and secondary data in the form of existing research or journals as references. The results of this study indicate that the company CV. Sari Noni Jaya has implemented final income tax for construction services at a rate of 2% because it has SIUJK but the company has a turnover below 4.8 billion where for use a rate 0,5% in construction service with PP No, 23 of 2018 because the company is a construction services in income tax Article 4 paragraph 2. Final income tax reporting is always on time, different from value added tax reporting in October 2019 late reporting, then the next month until 2021 the company is in accordance with law 42 of the year 2019. companies classified as UMKM
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