Journal of Financial and Tax
Vol 1 No 2 (2021): Edisi September 2021

Tinjauan Psak 72 Terhadap Koreksi Perpajakan pada Perusahaan Konstruksi (PT XYZ)

Muhammad Rheza Ramadhan (Direktorat Jenderal Pajak)
Fina Yulia Markay (Unknown)

Article Info

Publish Date
24 Jan 2022

Abstract

Tax calculation on construction company with different revenue recognition method when some of construction services performed simultaneously will generate different amounts of tax payable. This can be used by construction companies to reduce final taxes or can be used by the government as an opportunity to expand state revenues from the tax sector. The difference between allocation approach of the transaction price 1) 1) Adjustment Market Assessment Approach; 2) Expected Cost Plus A Margin Approach; and 3) Residual Approach, which used when the bundling contract applied different final tax rates (planning services and supervision services with execution services) will result in different taxes payable.

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Journal Info
Journal of Financial and Tax
Website

Abbrev

fintax

Publisher

Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika

Subject

Economics, Econometrics & Finance

Description

Jurnal of Financial and Tax is focused on the research (empirical study) or conceptual articles in financial and tax which consists of: Financial Accounting Management Accounting Cost Accounting Public Sector Accounting Corporate Finance Financial Management Risk Management Investment Auditing ...