ANALISIS PERLAKUAN AKUNTANSI DAN PERPAJAKAN ATAS PENDAPATAN DAN BEBAN PADA PERUSAHAAN JASA KONSTRUKSI (STUDI KASUS PADA PT MUSI JAYA BERSAMA TAHUN 2017-2018)

WULANDARI, SEFTI and DP, Rina Tjandarkirana and Subeki, Ahmad (2020) ANALISIS PERLAKUAN AKUNTANSI DAN PERPAJAKAN ATAS PENDAPATAN DAN BEBAN PADA PERUSAHAAN JASA KONSTRUKSI (STUDI KASUS PADA PT MUSI JAYA BERSAMA TAHUN 2017-2018). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031281520191.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy
	Text RAMA_62201_01031281520191_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (18MB) | Request a copy
Preview	Text RAMA_62201_01031281520191_0011036502_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031281520191_0011036502_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (400kB) | Request a copy
	Text RAMA_62201_01031281520191_0011036502_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (99kB) | Request a copy
	Text RAMA_62201_01031281520191_0011036502_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (261kB) | Request a copy
	Text RAMA_62201_01031281520191_0011036502_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (91kB) | Request a copy
	Text RAMA_62201_01031281520191_0011036502_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (92kB) | Request a copy
	Text RAMA_62201_01031281520191_0011036502_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy

Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pendapatan, Beban, Harga Jual, Kontrak Konstruksi, PPh Final
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3983 not found.
Date Deposited:	08 Jan 2020 02:24
Last Modified:	08 Jan 2020 02:24
URI:	http://repository.unsri.ac.id/id/eprint/23495

Actions (login required)

View Item