ANALISIS PENGARUH PERUBAHAN PERATURAN PERPAJAKAN PADA SEKTOR USAHA JASA KONSTRUKSI DI INDONESIA
ABSTRACT: Construction service
business sector is one of the sectors that experience a rapid growth after
economic crisis in 1998. In 2002, the value of capitalization industry reached
up to Rp.110,052 billion and kept on increasing up to Rp 173,44 billion in
2005. There are 96.000 registered taxpayers both personal and corporate.
However, the increasing capitalization is not comparable to the increasing tax
collection (PPh article 23). For example in 2005 when the value of
capitalization was Rp. 173,44 billion, the contribution of tax for this sector
reached only Rp 1,7 trilliun or 1%. Such discrepancy urges the government to
establish regulation namely Peraturan Pemerintah Republik Indonesia Nomor 51
Tahun 2008 on Tax of Construction Business Service. This regulation is an
amendment of Peraturan Perpajakan Nomor 140 Tahun 2000. There is a change in
project gross profit tariff and its final treatment based on its
classification. Less than a year later, debates surrounding this regulation
gave way to a new regulation Nomor 40, 2009. This article is aimed to analyze
the discrepancy caused by the three regulations. There is a significant change
of 1.4% for planning and controlling service. There is 2.35% change of tariff
for executor service provider.
Penulis: M. Khoiru Rusydi
Kode Jurnal: jpakuntansidd1000048
