[Perhitungan PPh Badan Bentuk Usaha Tetap (BUT) jasa konstruksi menggunakanmetode penghitungan final namun perhitungan Branch Profit Tax (BPT) harusmelalui pembukuan yang sudah dikoreksi fiskal. Terdapat inkonsistensi metodepenghitungan antara PPh Badan dan BPT untuk BUT jasa konstruksi. Denganmenggunakan pendekatan kualitatif, penelitian ini bertujuan untuk menganalisisevaluasi dasar pengenaan BPT untuk BUT jasa konstruksi ditinjau dari prinsipnetralitas dan kesederhanaan serta untuk mengetahui metode perhitungan yangtepat untuk dasar pengenaan BPT pada BUT jasa konstruksi. Hasil dari penelitianini menyimpulkan bahwa prinsip netralitas telah terpenuhi sementara prinsipkesederhanaan tidak terpenuhi. Dasar pengenaan BPT pada BUT jasa konstruksiyang tepat adalah persamaan perhitungan dengan dividen yang diterima olehperusahaan jasa konstruksi nasional.;The calculation of Corporate Income Tax is using schedular taxation methodwhereas the calculation of the Branch Profit Tax, construction service permanentestablishment has to calculate based on accounting method and fiscal correction.There is an issue of inconsistency of calculation method between CorporateIncome Tax and Branch Profit Tax for construction service permanentestablishment. By using qualitative approach, this research aims to analyze theevaluation of Branch Profit Tax base on construction service permanentestablishment from neutrality and convenience of payment principles as well as toanalyze the appropriate method for Branch Profit Tax base for constructionservice permanent establishment. The result of this research shows that the BranchProfit Tax base policy for construction service permanent establishment has fulfillthe neutrality principle. However, the policy hasn?t fulfill the simplicity principle.Furthermore, the appropriate method of Branch Profit Tax base for constructionservice permanent establishment is the same method for domestic constructioncompany dividend., The calculation of Corporate Income Tax is using schedular taxation methodwhereas the calculation of the Branch Profit Tax, construction service permanentestablishment has to calculate based on accounting method and fiscal correction.There is an issue of inconsistency of calculation method between CorporateIncome Tax and Branch Profit Tax for construction service permanentestablishment. By using qualitative approach, this research aims to analyze theevaluation of Branch Profit Tax base on construction service permanentestablishment from neutrality and convenience of payment principles as well as toanalyze the appropriate method for Branch Profit Tax base for constructionservice permanent establishment. The result of this research shows that the BranchProfit Tax base policy for construction service permanent establishment has fulfillthe neutrality principle. However, the policy hasn’t fulfill the simplicity principle.Furthermore, the appropriate method of Branch Profit Tax base for constructionservice permanent establishment is the same method for domestic constructioncompany dividend.]