Evaluasi kebijakan dasar pengenaan branch profit tax pada bentuk usaha tetap jasa konstruksi = Evaluation of branch profit tax base policy on construction service permanent establishment / Samantha Debora Noellivy

Samantha Debora Noellivy, author

Evaluasi kebijakan dasar pengenaan branch profit tax pada bentuk usaha tetap jasa konstruksi = Evaluation of branch profit tax base policy on construction service permanent establishment / Samantha Debora Noellivy

Samantha Debora Noellivy; Gunadi, supervisor; Achmad Fauzi, examiner; Haula Rosdiana, 1971-, examiner (Fakultas Ilmu Administrasi Universitas Indonesia, 2015)

Abstrak

[Perhitungan PPh Badan Bentuk Usaha Tetap (BUT) jasa konstruksi menggunakan

metode penghitungan final namun perhitungan Branch Profit Tax (BPT) harus

melalui pembukuan yang sudah dikoreksi fiskal. Terdapat inkonsistensi metode

penghitungan antara PPh Badan dan BPT untuk BUT jasa konstruksi. Dengan

menggunakan pendekatan kualitatif, penelitian ini bertujuan untuk menganalisis

evaluasi dasar pengenaan BPT untuk BUT jasa konstruksi ditinjau dari prinsip

netralitas dan kesederhanaan serta untuk mengetahui metode perhitungan yang

tepat untuk dasar pengenaan BPT pada BUT jasa konstruksi. Hasil dari penelitian

ini menyimpulkan bahwa prinsip netralitas telah terpenuhi sementara prinsip

kesederhanaan tidak terpenuhi. Dasar pengenaan BPT pada BUT jasa konstruksi

yang tepat adalah persamaan perhitungan dengan dividen yang diterima oleh

perusahaan jasa konstruksi nasional.;The calculation of Corporate Income Tax is using schedular taxation method

whereas the calculation of the Branch Profit Tax, construction service permanent

establishment has to calculate based on accounting method and fiscal correction.

There is an issue of inconsistency of calculation method between Corporate

Income Tax and Branch Profit Tax for construction service permanent

establishment. By using qualitative approach, this research aims to analyze the

evaluation of Branch Profit Tax base on construction service permanent

establishment from neutrality and convenience of payment principles as well as to

analyze the appropriate method for Branch Profit Tax base for construction

service permanent establishment. The result of this research shows that the Branch

Profit Tax base policy for construction service permanent establishment has fulfill

the neutrality principle. However, the policy hasn?t fulfill the simplicity principle.

Furthermore, the appropriate method of Branch Profit Tax base for construction

service permanent establishment is the same method for domestic construction

company dividend., The calculation of Corporate Income Tax is using schedular taxation method