Nasution, Nur Malina (2022) Pengadaan Barang dan Jasa Gedung Pusat Layanan Haji dan Umroh Terpadu (PLHUT) Kementerian Agama Kabupaten Padang Lawas Tahun Anggaran 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk meninjau kesesuaian pengadaan gedung PLHUT Kantor Kementerian Agama Kabupaten Padang Lawas dengan peraturan Pengadaan Barang/Jasa Pemerintah yaitu Peraturan LKPP Nomor 9 Tahun 2018. Jenis penelitian ini adalah penelitian kualitatif dengan teknik pengumpulan data berupa studi kepustakaan, wawancara dan observasi. Hasil penelitian menunjukkan bahwa pembangunan gedung PLHUT merupakan pengadaan pekerjaan konstruksi yang dilakukan melalui penyedia dengan metode pemilihan yaitu tender. Bentuk kontrak yang digunakan adalah surat perjanjian dengan jenis kontrak berupa gabungan lumsum dan harga satuan. Tahapan pengadaan gedung PLHUT telah sesuai dengan peraturan yang berlaku serta tidak terdapat kendala pada proses pelaksanaannya. Adapun tahapan pengadaan tersebut ada 6 (enam) yaitu perencanaan, persiapan pengadaan, persiapan pemilihan, pelaksanaan pemilihan, pelaksanaan kontrak dan serah terima hasil pekerjaan. Pada penelitian ini, penulis menemukan kesalahan pengenaan pajak penghasilan (PPh) atas pekerjaan konstruksi gedung PLHUT. Pengadaan pekerjaan konstruksi harus dikenakan PPh Final yaitu PPh Pasal 4 ayat (2), bukan PPh pasal 23. Selain PPh, kegiatan pengadaan juga dikenakan PPN./ This research aims to review the suitability of the procurement of the PLHUT Kementerian Agama in Padang Lawas with LKPP Regulation Number 9 of 2018. The type of this research is qualitative research with techniques of collecting data being literature research, interviews, and observations. The results of the study indicate that the construction of the PLHUT is the procurement of construction work carried out through providers with the selection method, namely tender. The form of contract used is a letter of agreement with the type of contract is a combination of lump sum and unit price. The stages of procurement of the PLHUT are following applicable regulations and there are no obstacles in the implementation process. There are 6 (six) stages of procurement starting from planning, procurement preparation, election preparation, election implementation, contract implementation, and handover of work results. In this research, the authors found an error in income tax (PPh) on the construction work of the PLHUT. Procurement of construction work must be subject to Final Income Tax, namely: PPh Article 4 paragraph (2), not PPh article 23. Apart from PPh, procurement activities are also subject to PPN tax.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pekerjaan konstruksi, gedung, tender, pajak pengadaan, Construction work, building, tender, procurement tax |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 352.48 Budgeting of Public Administration PKN STAN Subject Area > Pengadaan Barang dan Jasa |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 04 Nov 2022 06:49 |
| Last Modified: | 04 Nov 2022 06:49 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/439 |
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