PERHITUNGAN DAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN DARI USAHA JASA KONSTRUKSI STUDI KASUS PADA CV.PELITA MAS MANDIRI

Laoly, Daniel Christofel (2013) PERHITUNGAN DAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN DARI USAHA JASA KONSTRUKSI STUDI KASUS PADA CV.PELITA MAS MANDIRI. S1 thesis, UAJY.

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Abstract

Tax is one of biggest income that gained by a state, which are used for people’s prosperities, and one of state income through a tax is revenue tax on construction service business. The purposes of this research are to understanding the calculation and fulfillment of revenue tax liability that conducted by tax payer on construction service business according Government Regulation Number 51st of 2008 and to understanding the factors that being a problems that experienced in order to calculation and fulfillment of revenue tax liability that conducted by tax payer on construction service business. The method that used by author is empirical law research method, that is research method that using primary data as major data and secondary data being a law material as supporting data. According to Government Regulation Number 51st of 2008, the revenue tax that should be paid by CV. Pelita Mas Mandiri as much as 4% from total of project payment, and to fulfillment its liability is paying through Post Office after receiving Notification Letter from Official Tax Service. And the problem that experienced is the problem about tax paying that charged to the company. Author is suggesting to the company should negotiating to customer so the company expenditure can be reduced.

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