Analysis of the imposition of income tax on building leasing and port services (case study at PT Dumai Paricipta Abadi)

Oktavia, Elaine (2018) Analysis of the imposition of income tax on building leasing and port services (case study at PT Dumai Paricipta Abadi). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The self assessment system allows taxpayer in calculating, paying and reporting their own tax payable. However, this system could lead taxpayer in finding any loopholes in the tax regulation in order to minimize their tax payable. This action is called as tax planning. Moreover, the taxation of income earned from leasing services is mentioned in two different Articles of the Taxation Law Number 36 Year 2008 regarding Income Tax. First, in Article 4 paragraph (2) letter d mentioned that income derived from leasing of land and/or building is the object of Final Income Tax. Second, in Article 23 paragraph (1) mentioned that income derived from rent and other income related to the use of property except the rent of land and/or building is the object of Income Tax Article 23. The objective of this research is to find out which income tax regulation suitable for company that engaged in tank leasing service. The writer will do a comparison of calculation between article 4(2) and article 23 on the company’s income to determine which tax regulation will be more profitable for the company. The result of this research shows that the imposition of income tax with article 4(2) income tax are more beneficial to company, since the tax paid by the company are lower than the imposition with article 23 income tax.

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