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.
Ariyanto
Universitas Indonesia
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 tax from every business process in Indonesia, including imposing Final Income Tax for the procurement of imported materials in the construction of power plant projects in PT XYZ This was taken seriously by PT XYZ when it was asked by the Domicile Tax Service Office to correct the tax report and make the underpaid income tax. In this study the opinions of each party, both PT XYZ and KPP, were discussed. This research uses a qualitative approach with descriptive qualitative research. Data collection method used in this research is in-depth interview method. This study aims to analyze whether the treatment of the imposition of Final Income Tax on the procurement of imported materials conducted by PT XYZ is in accordance with the policy formula and meets the certainty principle indicator as one of tax collection principles.
Keywords: Final Income Tax, procurement of imported materials, policy formula, Certainty Principles
Topic: Management