The analysis of recording, calculation and reporting of tax on construction and trading as core business of PT Andakara Mas Perkasa

Kie, Fawnia (2022) The analysis of recording, calculation and reporting of tax on construction and trading as core business of PT Andakara Mas Perkasa. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

PT Andakara Mas Perkasa is a company engaged in construction and trading. The company used percentage based on the sales to divide the operational costs, but sometimes the tax officer will make correction on the cost because it is suspected to be construction cost, not trading cost. In the VAT term, the sales reported in the annual tax return is different from the accumulation of the VAT period in the current year. The research has objective to know the recording, calculation and reporting of tax of construction and trading transaction as well as to know how to record between both businesses. The research design is normative descriptive, research which examines the implementation of positive legal provisions (laws) and factual contracts in every particular legal event in order to achieve the predetermined goals. The research result showed that the income of construction is recognized by using the completed contract method. Furthermore, the business circulation of construction based on VAT is different with the recognition in the Income Statement at the annual tax return because the collection of VAT is based on terms, while the accounting records are carried out according to the completed contract method. The income of trading is recognized based on the delivery of items to customers. The company used the article 31E to calculate the corporate income tax since the company’s trading activity doesn’t exceed the limit of 50 billion of circulation. / PT Andakara Mas Perkasa adalah perusahaan yang bergerak di bidang konstruksi dan perdagangan. Perusahaan menggunakan persentase berdasarkan penjualan untuk membagi biaya operasional, namun terkadang petugas pajak akan melakukan koreksi atas biaya tersebut karena diduga merupakan biaya konstruksi, bukan biaya perdagangan. Dalam istilah PPN, penjualan yang dilaporkan dalam SPT Tahunan berbeda dengan akumulasi masa PPN pada tahun berjalan. Penelitian ini bertujuan untuk mengetahui pencatatan, penghitungan dan pelaporan pajak penghasilan atas transaksi konstruksi dan perdagangan serta untuk mengetahui bagaimana cara untuk merekam antara kedua bisnis. Desain penelitian ini adalah deskriptif normatif, penelitian yang mengkaji pelaksanaan ketentuan hukum positif (hukum) dan kontrak faktual dalam setiap peristiwa hukum tertentu untuk mencapai tujuan yang telah ditentukan. Hasil penelitian menunjukkan bahwa pendapatan konstruksi diakui dengan menggunakan metode kontrak selesai. Selanjutnya peredaran usaha konstruksi berdasarkan PPN berbeda dengan pengakuan dalam Laporan Laba Rugi pada SPT Tahunan karena pemungutan PPN didasarkan pada syarat-syarat, sedangkan pencatatan akuntansi dilakukan menurut metode kontrak selesai. Pendapatan dari perdagangan diakui berdasarkan penyerahan barang kepada pelanggan. Perusahaan menggunakan pasal 31E untuk menghitung pajak penghasilan badan karena aktivitas perdagangan perusahaan tidak melebihi batas peredaran 50 miliar.

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