Aspek pajak penghasilan pada sektor jasa konstruksi tinj auan untuk meningkatkan kepastian hukum dan rasa keadilan = Aspects of income tax in construction services sector overview to improve legal certainty and justice
| Main Authors: | Chaerul, author, Add author: Widi Widodo, supervisor, Add author: Christine, examiner, Add author: Yohanes, examiner |
|---|---|
| Format: | Masters Bachelors |
| Terbitan: |
, 2009
|
| Online Access: |
https://lib.ui.ac.id/detail?id=20341777 |
| ctrlnum |
20341777 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><type>Thesis:Masters</type><title>Aspek pajak penghasilan pada sektor jasa konstruksi tinj auan untuk meningkatkan kepastian hukum dan rasa keadilan = Aspects of income tax in construction services sector overview to improve legal certainty and justice</title><creator>Chaerul, author</creator><creator>Add author: Widi Widodo, supervisor</creator><creator>Add author: Christine, examiner</creator><creator>Add author: Yohanes, examiner</creator><publisher/><date>2009</date><subject/><description>[<b>ABSTRAK</b><br>
Penulisan tesis ini bertujuan membahas Pajak Penghasilan pada sektor Jasa Konstmksi yang diterapkan pemerintah setelah dikeluarkannya Peraturan Pemerintah Nomor 51 Tahun 2008 dan Peraturan Pemerintah Nomor 40 Tahun 2009, yang membahas mengenai kualiiikasi dan klasifikasi usaha jasa konstruksi,
membahas permasalahan timbul dengan akibat pemberlakuan surut peraturan perpajakan, dan penerapan PPh J asa Konstmksi untuk Wajib Pajak Dalam Negeri dan Bentuk Usaha Tetap.
Penulisan dilakukan dengan metode penelitian kualitatif dengan melakukan studi pustaka, wawancara, interpretasi penerapan peraturan perpajakan bidang jasa konstmksi, serta menganalisa hubungan peraturan-peraturan yang berkaitan
perpaj akan dan jasa konstruksi.
Hasil penelitian akan memberikan tinjauan kepastian hukum dan rasa keadilan dan menjadi bahan evaluasi bagi stakeholder dalam bidang jasa konstruksi.
<hr>
<b>ABSTRACT</b><br>
This thesis aims to discuss the income tax on the construction service sector, the govemment adopted after the issuance of Govemment Regulation No. 51 of 2008 and Govemment Regulation No. 40 of 2009, that discussed the qualifications and classification of construction services, discuss the problems arising with the effect
of retroactive application of tax regulations, and Construction and application of income tax to the domestic taxpayer and the Permanent Establishment.
Writing done with qualitative research methods to study literature, interviews, interpretation of tax regulations implementing the construction services sector,
and analyze the relationship of regulations related to taxation and construction services.
The results will provide an overview of legal certainty and sense of justice and become material for stakeholders in the evaluation for construction services, This thesis aims to discuss the income tax on the construction service sector, the govemment adopted after the issuance of Govemment Regulation No. 51 of 2008 and Govemment Regulation No. 40 of 2009, that discussed the qualifications and classification of construction services, discuss the problems arising with the effect
of retroactive application of tax regulations, and Construction and application of income tax to the domestic taxpayer and the Permanent Establishment.
Writing done with qualitative research methods to study literature, interviews, interpretation of tax regulations implementing the construction services sector,
and analyze the relationship of regulations related to taxation and construction services.
The results will provide an overview of legal certainty and sense of justice and become material for stakeholders in the evaluation for construction services]</description><identifier>https://lib.ui.ac.id/detail?id=20341777</identifier><recordID>20341777</recordID></dc>
|
| format |
Thesis:Masters Thesis Thesis:Bachelors |
| author |
Chaerul, author Add author: Widi Widodo, supervisor Add author: Christine, examiner Add author: Yohanes, examiner |
| title |
Aspek pajak penghasilan pada sektor jasa konstruksi tinj auan untuk meningkatkan kepastian hukum dan rasa keadilan = Aspects of income tax in construction services sector overview to improve legal certainty and justice |
| publishDate |
2009 |
| url |
https://lib.ui.ac.id/detail?id=20341777 |
| contents |
[<b>ABSTRAK</b><br>
Penulisan tesis ini bertujuan membahas Pajak Penghasilan pada sektor Jasa Konstmksi yang diterapkan pemerintah setelah dikeluarkannya Peraturan Pemerintah Nomor 51 Tahun 2008 dan Peraturan Pemerintah Nomor 40 Tahun 2009, yang membahas mengenai kualiiikasi dan klasifikasi usaha jasa konstruksi,
membahas permasalahan timbul dengan akibat pemberlakuan surut peraturan perpajakan, dan penerapan PPh J asa Konstmksi untuk Wajib Pajak Dalam Negeri dan Bentuk Usaha Tetap.
Penulisan dilakukan dengan metode penelitian kualitatif dengan melakukan studi pustaka, wawancara, interpretasi penerapan peraturan perpajakan bidang jasa konstmksi, serta menganalisa hubungan peraturan-peraturan yang berkaitan
perpaj akan dan jasa konstruksi.
Hasil penelitian akan memberikan tinjauan kepastian hukum dan rasa keadilan dan menjadi bahan evaluasi bagi stakeholder dalam bidang jasa konstruksi.
<hr>
<b>ABSTRACT</b><br>
This thesis aims to discuss the income tax on the construction service sector, the govemment adopted after the issuance of Govemment Regulation No. 51 of 2008 and Govemment Regulation No. 40 of 2009, that discussed the qualifications and classification of construction services, discuss the problems arising with the effect
of retroactive application of tax regulations, and Construction and application of income tax to the domestic taxpayer and the Permanent Establishment.
Writing done with qualitative research methods to study literature, interviews, interpretation of tax regulations implementing the construction services sector,
and analyze the relationship of regulations related to taxation and construction services.
The results will provide an overview of legal certainty and sense of justice and become material for stakeholders in the evaluation for construction services, This thesis aims to discuss the income tax on the construction service sector, the govemment adopted after the issuance of Govemment Regulation No. 51 of 2008 and Govemment Regulation No. 40 of 2009, that discussed the qualifications and classification of construction services, discuss the problems arising with the effect
of retroactive application of tax regulations, and Construction and application of income tax to the domestic taxpayer and the Permanent Establishment.
Writing done with qualitative research methods to study literature, interviews, interpretation of tax regulations implementing the construction services sector,
and analyze the relationship of regulations related to taxation and construction services.
The results will provide an overview of legal certainty and sense of justice and become material for stakeholders in the evaluation for construction services] |
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