Analysis of the Final Income Tax Treatment for the Procurement of Imported Materials (In the Construction of Power Plant Project at PT XYZ Based on the Certainty Principles of Tax Collection)

DOI

10.2991/assehr.k.200225.070How to use a DOI?

Keywords

tax potential, final PPh, imposition impact, legal certainty

Abstract

In an effort to achieve the tax revenue target provided by the Government, the Directorate General of Tax (DGT) is working hard to explore all potential taxes from every business process in Indonesia, including imposing a Final Income Tax for procurement of imported materials in the EPC contract for the construction of a power plant at PT XYZ. DGT asked PT XYZ to rectify the Final Income Tax montly report and deposit the underpayed Income Tax to the State Treasury and subsequently deduct the Final Income Tax from the contractor implementing the power plant construction. This research will discuss the imposition of Final Income Tax and the impact of the imposition of Final Income Tax on imported materials on PT XYZ. This research uses descriptive qualitative research. Data The method of collection used in this study is an in-depth interview method from key informants at PT XYZ to gather information as a guide for drawing conclusions from this study. This study aims to analyze whether the imposition of Final Income Tax on procurement of imported goods made by PT XYZ in accordance with the policy formula and meets the principle indicators of legal certainty.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ariyanto Ariyanto
AU  - Inayati Inayati
PY  - 2020
DA  - 2020/03/03
TI  - Analysis of the Final Income Tax Treatment for the Procurement of Imported Materials (In the Construction of Power Plant Project at PT XYZ Based on the Certainty Principles of Tax Collection)
BT  - Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019)
PB  - Atlantis Press
SP  - 332
EP  - 336
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200225.070
DO  - 10.2991/assehr.k.200225.070
ID  - Ariyanto2020
ER  -