Tinjauan Aspek Pajak Penghasilan atas Usaha Jasa Teknologi Informasi CV Multi System Solution

SAFILA, ELSA NUR (2022) Tinjauan Aspek Pajak Penghasilan atas Usaha Jasa Teknologi Informasi CV Multi System Solution. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini berfokus pada aspek Pajak Penghasilan atas usaha jasa teknologi informasi CV Multi System Solution. Tujuan dari penelitian ini adalah untuk mengetahui proses bisnis usaha jasa teknologi informasi, jenis penghasilan dan biaya atas usaha jasa teknologi informasi, dan penerapan pajak penghasilan usaha jasa teknologi pada CV Multi System Solution sesuai dengan Undang - Undang Pajak Penghasilan Nomor 7 Tahun 2021. Metode yang digunakan adalah metode kualitatif dengan melakukan wawancara langsung kepada perusahaan dan studi kepustakaan dengan menelaah dari jurnal, buku, artikel, dan peraturan perundang-undangan. Hasil penelitian ini menjelaskan bahwa penghasilan berasal dari kegiatan usaha perusahaan meliputi jasa pembuatan aplikasi piranti lunak dan jasa instalasi jaringan. Atas penghasilan tersebut penghitungan Penghasilan Kena Pajak dapat dilakukan berdasarkan ketentuan Pasal 16 Undang – Undang Pajak Penghasilan atau berdasarkan ketentuan Peraturan Pemerintah Nomor 23 Tahun 2018. Berdasarkan pengenaan pajak tersebut dilakukan simulasi penghitungan Pajak Penghasilan perusahaan untuk mengetahui jumlah pajak yang terutang. Hasil penelitian juga menunjukkan bahwa perusahaan telah melakukan penghitungan dan pelaporan pajak sesuai dengan ketentuan yang berlaku./ This research focuses on the Income Tax aspect of the information technology service business of CV Multi-System Solution. The purpose of this study is to determine the business processes of the information technology services business, the types of income and costs for the information technology services business, and the application of the technology services business income tax at CV Multi-System Solution by the Income Tax Law Number 7 of 2021. The method used is qualitative by conducting direct interviews with companies and literature studies examining journals, books, articles, and laws and regulations. The results of this study explain that income comes from the company's business activities including software application development and network installation services. For this income, the calculation of Taxable Income can be carried out based on the provisions of Article 16 of the Income Tax Law or based on the provisions of Government Regulation Number 23 of 2018. Based on the imposition of taxes, a simulation of the calculation of the company's Income Tax is carried out to determine the amount of tax payable. The results also show that the company has calculated and reported taxes by applicable regulations.

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