Anggraeni, N. Mira (2020) TINJAUAN ATAS PENERAPAN TAX GUIDANCE DI PT INDONESIA POWER PLTU JAWA BARAT 2 PALABUHANRATU OPERATION AND MAINTENANCE SERVICES UNIT. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This Final Assignment Report was prepared by N. Mira Anggraeni with Student Number 1741211001 with the title "OVERVIEW OF THE APPLICATION OF TAX GUIDANCE IN PT INDONESIA WEST JAVA POWER PLTU 2 WEST PALABUHANRATU OPERATION AND MAINTENANCE SERVICES UNIT" This report was prepared based on the results of research conducted by the author at PT INDONESIA POWER WEST JAVA 2 WEST PALABUHANRATU OPERATION AND MAINTENANCE SERVICES UNIT Power Palabuhanratu. This study aims to determine: (1) What taxes are imposed by PT Indonesia Power. (2) How is the implementation of Tax Guidance conducted by PT Indonesia Power. (3) How to apply to Article 22 Income Tax and Article 23 Income Tax at PT Indonesia Power. In this study the authors used a descriptive method that aims to analyze data by describing. Data obtained by the authors through observation, interviews, and library studies. The results of the study show that: (1) Taxes imposed by PT Indonesia Power, namely Income Tax Article 21, Article 22, Article 23, Article 26, and Article 4 paragraph 2. In accordance with the permit granted by PT Indonesia Power the author only focuses on discussing Article 22 Income Tax and Article 23. (2) The application of Tax Guidance conducted by PT Indonesia Power is referred to in the taxation guidelines where the tax management guidelines consist of 2 parts, namely tax policies and guidelines as well as general taxation guidelines. In Tax Guidance there are also changes in tax management, where the tax management guidelines are made based on the COA (Certificate of Analysis) used in accounting records at PT Indonesia Power. With the change in the structure of the COA, it has an impact on the taxation aspects of each COA. Some of the changes in tax provisions that affect tax obligations at PT Indonesia Power include the appointment of PT Indonesia Power as a PPN collector (WAPU PPN) in 2015, as well as a subject who collects Article 22 Income Tax. (3) Application of Article 22 Income Tax and Article Income Tax 23 in PT Indonesia Power Jawa Barat 2 there are PPh and exception objects. Article 22 Income Tax at the time of collection is related to payment for the purchase of goods. In the application of Article 22 Income Tax there are exceptions to collection, which exempts the imposition of Article 22 income tax on the purchase of goods or materials for the purposes of business activities. Article 23 Income Tax Objects consist of Dividends, Interest including permium, discount, and compensation in connection with guarantees of debt repayment, Royalties, Leases and other income in connection with the use of assets other than those with Final Income Tax. In the application of Article 23 Income Tax there are exceptions to general deductions, namely income paid or owed to business entities for financial services that function as lenders or financing agents, which are regulated by the Minister of Finance Regulation.

Item Type:	Thesis (Diploma)
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > D3 Perpajakan
Depositing User:	Perpus ID UMMI
Date Deposited:	06 Jul 2021 03:01
Last Modified:	06 Jul 2021 03:01
URI:	http://eprints.ummi.ac.id/id/eprint/1739

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