Analisa Koreksi Tarif Pajak Penghasilan Jasa Konstruksi untuk Optimalisasi Pajak Penghasilan Badan Terutang (Studi Kasus PT. AKD)

Septiani, Hasna Sabrina (2025) Analisa Koreksi Tarif Pajak Penghasilan Jasa Konstruksi untuk Optimalisasi Pajak Penghasilan Badan Terutang (Studi Kasus PT. AKD). Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This study aims to investigate whether the calculation carried out by PT AKD, a construction service company, complies with the applicable tax regulations. This study is descriptive qualitative using a case study approach and includes an analysis to evaluate the company’s use of incorrect tax rates. The data used are secondary data obtained from the financial statements and internal documents od PT AKD for the 2023 fiscal year. The findings reveal that PT AKD paid Income Tax amounting to Rp38.766.736 using a final Income Tax rate of 0,5% based on Government Regulation of the Republic Indonesia Number 23 of 2018. However, this regulation should not have been applied, as the company qualifies as a provider of specialized construction services and holds a Business Entity Certificate (SBU). In Accordance with Government Regulation of the Republic Indonesia Number 9 of 2022, the correct final Income Tax rate that should have been applied is 2,65%. Therefore, PT AKD should have paid Income Tax on construction services amounting to Rp 205.436.700. this discrepancy has resulted in an underpayment of Rp 166.696.964, categorized as Income Tax Article 29. This underscores the importance of thorough understanding of current tax regulations and the need for internal evaluations to ensure compliance. Hence, the company must improve its tax compliance to avoid administrative sanctions that could negatively affect its financial standing and corporate reputation.

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