AYU FADILLAH, RIDHA (2018) Analisis Kepastian Hukum Perlakuan Pajak atas Jasa Penyimpanan pada Usaha Freight Forwarding dan Dampaknya terhadap Laporan Keuangan Perusahaan (Studi kasus pada PT. XYZ). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui perlakuan pajak atas jasa penyimpanan pada PT. XYZ, perlakuan pajak atas jasa penyimpanan ditinjau dari asas kepastian hukum pada usaha freight forwarding di PT. XYZ, dan dampak nya terhadap laporan keuangan perusahaaan. Penelitian ini menggunakan jenis penelitian studi kasus dengan pendekatan kualitatif, yang menggunakan teknik analisis data menggunakan pendekatan Miles dan Huberman melalui wawancara dan studi literatur. Hasil penelitian membuktikan bahwa perlakuan pajak atas kegiatan penyimpanan pada usaha Freight Forwarding dikenakan dua tarif perpajakan atas transaksi yang sama tergantung agreement PT. XYZ dengan customer. Tidak terdapat kepastian hukum atas perlakuan pajak dari kegiatan penyimpanan pada usaha freight forwarding khususnya di PT. XYZ ditinjau dari PMK 141 tahun 2015 dan PP No 34 tahun 2017. Dampak dari ketidakpastian hukum perlakuan pajak atas kegiatan penyimpanan yaitu jika atas transaksi penyimpanan dikenakan tarif 2% (dua persen) maka penghasilannya dapat diakui dalam laporan keuangan fiskal perusahaan sehingga laba perusahaan menjadi lebih tinggi dan jumlah pajak yang terutang menjadi lebih besar dibandingkan jika atas transaksi penyimpanan dikenakan tarif final 10% (sepuluh persen) karena penghasilannya harus dikoreksi dalam laporan keuangan fiskal. Kata Kunci : Kepastian hukum, Freight Forwarding, Jasa Penyimpanan, Jasa Freight Forwarding, PMK 141, PP 34 This study aims to determine the tax treatment of storage services at PT. XYZ, the tax treatment of storage services in terms of legal certainty on Freight Forwarding business in PT. XYZ, and its impact on the company's financial statements. This research uses case study research with qualitative approach, using data analysis technique Miles and Huberman approach through interview and literature study. The results of the study prove that the tax treatment of storage activities in the Freight Forwarding business is subject for two tax rates on the same transaction subject to the agreement of PT. XYZ with the customer. There is no legal certainty over the tax treatment of storage activities on Freight Forwarding business especially in PT.XYZ. The impact of the legal uncertainty of the tax treatment on storage activities are if the storage transaction is charged 2% (two percent) then the income can be recognized in the fiscal financial report of the company so that the profit the company becomes higher and the amount of tax payable becomes greater than if the transaction of storage is subject to a final rate of 10% (ten percent) because that income should be corrected in the fiscal statements. Keywords : Legal Certainty, Freight Forwarding, Storage, Freight Forwarding Service, PMK 141, PP 34
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 25 May 2022 03:34 | ||||||||
| Last Modified: | 25 May 2022 03:34 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7630 |
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