ANALISIS PENGENAAN PAJAK FINAL DAN NON FINAL TERHADAP BEBAN PAJAK TERUTANG PADA PERUSAHAAN JASA KONSTRUKSI DI BEI

Pirzia, Windra (2023) ANALISIS PENGENAAN PAJAK FINAL DAN NON FINAL TERHADAP BEBAN PAJAK TERUTANG PADA PERUSAHAAN JASA KONSTRUKSI DI BEI. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

	Text BAB 00 PRA KSRIPSI.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (739kB) | Request a copy
	Text (BAB I PENDAHULUAN) BAB I PENDAHULUAN.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (328kB) | Request a copy
	Text (BAB II KAJIAN PUSTAKA) BAB II KAJIAN PUSTAKA.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (473kB) | Request a copy
	Text (BAB III METODA PENELITIAN) BAB III METODA PENELITIAN.docx.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (336kB) | Request a copy
	Text (BAB IV HASIL DAN PEMBAHASAN) BAB IV HASIL DAN PEMBAHASAN.docx.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (350kB) | Request a copy
	Text (BAB V SIMPULAN DAN SARAN) BAB V SIMPULAN DAN SARAN.docx.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (196kB) | Request a copy
	Text (DAFTAR REFERENSI) BAB VI DAPUS.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (428kB) | Request a copy
	Text (LAMPIRAN) BAB VII LAMPIRAN.docx.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (529kB) | Request a copy
	Text (lembar konsultasi) Lembar Konsultasi Windra Pirzia.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (101kB) | Request a copy

Abstract

Pajak ialah iuran rakyat untuk kas negara didasarkan undang-undang yang tidak mendapatkan imbalan langsung serta ditunjukkan dan dipergunakan membiayai rumah tangga negara (Mardiasmo 2016). Tujuan dari penelitian ini untuk mengetahui apakah pengenaan pajak final dan pajak non final sudah sesuai dengan Peraturan Menteri Keuangan dan mengetahui perbedaan pengenaan pajak final dan non final terhadap beban pajak terutangnya. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Penelitian ini dilakukan untuk mengetahui terdapat atau tidaknya perbedaan pengenaan pajak final perusahaan jasa konstruksi terhadap beban pajak penghasilan terutang pada perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Hasil dari penelitian ini menunjukan pph final dan pph non final melakukan pembayaran,pemotongan atau pemungutan pajak penghasilan final yang di potong pihak lain maupun disetor sendiri bukan merupakan pembayaran dimuka atas PPh terutang akan tetapi merupakan pelunasan PPh terutang atas penghasilan tersebut, sehingga wajib pajak dianggap telah melakukan pelunasan kewajibannya. Setelah melakukana pengumpulan dan analisis data maka diperoleh kesimpulan bahwa tidak terdapat perbedaan yang signifikan antara PPH Final dan Non Final, hal ini ditandai dengan hasil uji paired sample t-test atau uji beda yang menunjukkan nilai signifikansi 2 arah (t-tailed) 0.000 > 0.05 yaitu 0,831. Sehingga tidak terdapat perbedaan skor point yang berarti antara PPH Final dan PPH Non Final Taxes are people's contributions to the state treasury based on law which do not receive direct compensation and are shown and used to finance state households (Mardiasmo 2016). The purpose of this research is to find out whether the imposition of final and non-final taxes is in accordance with the Minister of Finance Regulations and to find out the difference between the imposition of final and non-final taxes on the tax burden owed The research method used in this research is a quantitative research method. This research was conducted to determine whether or not there is a difference in the final tax imposition of construction service companies on the income tax burden payable to construction companies listed on the Indonesia Stock Exchange for the 2019-2021. The results of this research show that final income tax and non-final income tax payments, withholding or collection of final income tax which is deducted by other parties or paid by yourself is not an advance payment of income tax payable, but rather a payment of income tax payable on that income, so that the taxpayer is deemed to have fulfill its obligations. After collecting and analyzing the data, it was concluded that there was no significant difference between Final and Non-Final PPH, this was indicated by the results of the paired sample t-test or difference test which showed a 2-way (t-tailed) significance value of 0.000 > 0.05 namely 0.831. So there is no significant difference in score points between Final PPH and Non-Final PPH

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Wasif, Said Khaerul NIDN0320126901 said_khaerul_wasif@stei.ac.id
Subjects:	Akuntansi > Perpajakan
Divisions:	D3 Akuntansi
Depositing User:	WINDRA PIRZIA
Date Deposited:	04 Sep 2024 08:41
Last Modified:	04 Sep 2024 08:42
URI:	http://repository.stei.ac.id/id/eprint/11715

Actions (login required)

View Item