Analisis Pemenuhan Kewajiban Perpajakan atas Jasa Konsultansi Konstruksi pasca Berlakunya Peraturan Pemerintah Nomor 9 Tahun 2022 (Studi Kasus pada PT Agrinas Jaladri Nusantara (Persero))

Sholekhah, Kharisma Aprilia (2025) Analisis Pemenuhan Kewajiban Perpajakan atas Jasa Konsultansi Konstruksi pasca Berlakunya Peraturan Pemerintah Nomor 9 Tahun 2022 (Studi Kasus pada PT Agrinas Jaladri Nusantara (Persero)). Tugas Akhir (S1) - thesis, Universitas Bakrie.

	Text (Cover) 00. Cover.pdf - Accepted Version Download (364kB)
	Text (BAB I-III) 01. BAB I-III.pdf - Accepted Version Restricted to Registered users only Download (437kB) | Request a copy
	Text (BAB IV) 02. BAB IV.pdf - Accepted Version Restricted to Registered users only Download (923kB) | Request a copy
	Text (BAB V) 03. BAB V.pdf - Accepted Version Restricted to Registered users only Download (137kB) | Request a copy
	Text (Daftar Pustaka) 04. Daftar Pustaka.pdf - Accepted Version Download (184kB)
	Text (Lampiran) 05. Lampiran.pdf - Accepted Version Restricted to Registered users only Download (1MB) | Request a copy

Abstract

In Indonesia’s taxation practice, the construction services sector plays a crucial role due to its significant overall contribution to national development. The regulatory change through Government Regulation Number 9 of the Year 2022 introduced substantial adjustments in the taxation mechanism of this sector, particularly related to consultancy services. This study aims to analyze the fulfillment of tax obligations on construction consultancy services following the enactment of Government Regulation Number 9 of 2022. The regulation affects the imposition of Income Tax Articles 23 and 4(2), especially in the calculation, withholding, remittance, and reporting mechanisms. The research employs a descriptive qualitative method with a case study approach. Data were obtained from primary and secondary sources through interviews, observations, and documentation. The research object focuses on the the implementation of Income Tax Articles 23 and 4(2) in consultancy services, with data validated through triangulation technique. The study indicates that PT Agrinas Jaladri Nusantara (Persero) has not fully complied with Government Regulation No. 9 of 2022 regarding tax obligations for construction consultancy services, specifically regarding Article 23 and Article 4 Paragraph (2) Income Tax (PPh). Compliance was observed in service classification under Article 2 of PP 9/2022 and in applying 2% PPh 23 withholding on gross income, supported by e-Bupot records and timely tax reporting. Nevertheless, issues such as Non-VAT vendors refusing withholding, delays in Article 4 Paragraph (2) PPh deposits due to incorrect rates and document verification, and reallocation of tax funds for other operational needs have led to administrative sanctions, including late payment interest and Tax Collection Notices (STP).

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	Article 23 of the Income Tax (PPh), Article 4, Paragraph (2) of the Income Tax (PPh), Construction Consultancy Services, Government Regulation Number 9 of 2022
Subjects:	Accounting Accounting > Tax Accounting Thesis > Thesis (S1)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Kharisma Aprilia Sholekhah
Date Deposited:	16 Sep 2025 08:27
Last Modified:	16 Sep 2025 08:27
URI:	https://repository.bakrie.ac.id/id/eprint/12471

Actions (login required)

View Item