ANALISIS PERLAKUAN AKUNTANSI DAN PERPAJAKAN ATAS PENDAPATAN DAN BEBAN PADA PERUSAHAAN JASA KONSTRUKSI (STUDI KASUS PADA PT MUSI JAYA BERSAMA TAHUN 2017-2018)
Daftar Isi:
- This study aimed to analyze the accounting and taxation treatment of revenues and expenses on a construction services company. The object of this research is the construction company, PT Musi Jaya Bersama for the period of 2017-2018. This study uses qualitative descriptive analysis. The results of this study indicate that PT Musi Jaya Bersama recognizes revenues and expenses on an accrual basis in accordance with PSAK No. 1. Revenues are recognized at the value of the contract and use the percentage of completion method in accordance with PSAK No. 34. Expenses are recognized in accordance with Article 6 Paragraph 1 of the Law No. 36, 2008. Calculation of final income in accordance with Government Regulations No. 40, 2009, and the comparison of selling prices according to tax accounting and financial accounting are the same, so there is no need for fiscal reconciliation.