Tinjauan pelaksanaan kewajiban pajak dan pembukuan atas transaksi beban sewa tanah dan/atau bangunan pada PT VDF periode Februari – Maret 2024
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Hermi Karom
Subyek : Taxation
Kata Kunci : withholding tax article 4 paragraph (2), land and building lease, and compliance of bookkeeping for
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_LM_PJK_024032101085_Halaman-Judul.pdf | 12 | |
| 2. | 2024_LM_PJK_024032101085_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_LM_PJK_024032101085_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_LM_PJK_024032101085_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_LM_PJK_024032101085_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_LM_PJK_024032101085_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_LM_PJK_024032101085_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_LM_PJK_024032101085_Bab-1.pdf | 8 | |
| 9. | 2024_LM_PJK_024032101085_Bab-2.pdf | 32 |
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| 10. | 2024_LM_PJK_024032101085_Bab-3.pdf | 6 |
|
| 11. | 2024_LM_PJK_024032101085_Bab-4.pdf | 32 |
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| 12. | 2024_LM_PJK_024032101085_Bab-5.pdf | 2 | |
| 13. | 2024_LM_PJK_024032101085_Daftar-Pustaka.pdf | 2 | |
| 14. | 2024_LM_PJK_024032101085_Lampiran.pdf | 7 |
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P Pajak merupakan komponen terpenting dalam kehidupan ketatanegaraan, terutama dalam aktualisasi pembangunan instrumen negara. Tujuan penulisan Laporan Tugas Akhir ini adalah untuk mengetahui dan memahami mekanisme perpajakan dan pembukuan akuntansi SAK ETAP terhadap Transaksi atas beban sewa tanah dan bangunan periode Februari – Maret 2024 di PT VDF. Laporan Tugas Akhir ini menggunakan metode observasidan analisis terhadap perhitungan Pajak Penghasilan Pasal 4 ayat (2) yang terhitung di dalam worksheet reconciliation serta metode pustaka dengan mempelajari dan memahami buku-buku dan sumber artikel ilmiah lainnya mengenai ketentuan-ketentuan yang berlaku terhadap isi Laporan Tugas Akhir. Hasil penelitian menunjukkan bahwa PT VDF telah lalai terhadap ketidakpatuhannya sebagai Wajib Pajak karena telat melaporkan SPT Masa PPh Pasal 4 Ayat (2) sesuai dengan UU Harmonisasi Perpajakan No. 7 Tahun 2021 Pasal 3 Ayat (3) dan Pembukuan mekanis akuntansi yang dilakukan oleh PT VDF telah sesuai dengan ketentuan PSAK 1
T Tax is the most important component in constitutional life, especially in theactualization of the development of state instruments. The purpose of writing this Final Project Report is to know and understand the taxation mechanism and accounting bookkeeping of SAK ETAP on Transactions on land and building rental expenses for the period February - March 2024 at PT VDF. This Final Project Report uses the observation method and analysis of the calculation of Income Tax Article 4 paragraph (2) calculated in the reconciliation worksheet and the library method by studying and understanding books and other sources of scientific articles regarding the provisions that apply to the contents of the Final Project Report. The results showed that PT VDF was negligent in its non-compliance as a taxpayer because it was late in reporting the Periodic Income Tax Return Article 4 Paragraph (2) in accordance with the Taxation Harmonization Law No.7 of 2021 Article 3 Paragraph (3) and the mechanical accounting bookkeeping carried out by PT VDF was in accordance with the provisions of PSAK 1.
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