Pemeriksaan Pajak Penghasilan Pasal 26 atas Pemberian Jasa Konsultasi dari Luar Negeri (Studi Kasus PT X)

Damar, Priskila F (2024) Pemeriksaan Pajak Penghasilan Pasal 26 atas Pemberian Jasa Konsultasi dari Luar Negeri (Studi Kasus PT X). D3 thesis, Universitas Kristen Indonesia.

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Abstract

Perkembangan ekonomi dunia akan lebih baik jika terjalankan bisnis atau usaha antara negara, namun ada beberapa kendala jika antara negara melakukan Transaksi karena di masing-masing negara sudah ada aturan pajak nya. Metode yang akan digunakan ialah metode kualitatif, dimana penelitian tersebut memiliki suatu fenomena yang lebih dalam dan menggunakan data dari hasil praktek kerja lapangan selama magang serta menggunakan teori yang ada sebagai pendukung dari penelitian tersebut. Hasil dalam penelitian ini terdapat perusahaan dari Indonesia (PT X) yang merupakan wajib pajak di Indonesia melakukan pembayaran atas jasa konsultasi yang sudah di pakai dari perusahaan Malaysia, karena Perusahaan Malaysia ini menjual jasa konsultasi nya jadi PT X tetapi ini menurut DJP harus langsung dilakukan pemeriksaan dan di potong pajak penghasilan pasal 26 dan juga untuk pelaporan dikirimkan Invoice harusnya disaat dikirm invoice, tetapi karena perusahan Malaysia bukan Bentuk Usaha tetap jadi itu tidak dikenakan Pajak dan juga menggunakan peraturan P3B dan Invoice juga harus dilaporkan disaat pelaporan SPT tahuan. / The development of the world economy will be better if business or business is carried out between countries, but there are several obstacles if countries make transactions because in each country there are already tax rules. The method to be used is the qualitative method, where the research has a deeper phenomenon and uses data from the results of fieldwork practice during the internship and uses existing theories as support for the research. The results in this study are that a company from Indonesia(PT X) which is a taxpayer in Indonesia makes payments for consulting services that have been used from Malaysian companies, because this Malaysian company sells its consulting services to PT X but this according to the DGT must be immediately audited and deducted income tax article 26 and also for reporting sent an invoice should be when the invoice is sent, but because the Malaysian Company is not a permanent business so it is not subject to tax and also uses P3B regulations and the invoice must also be reported at the time of reporting the tax return.

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