hidayat, Panji rahmandanu and Devy Pusposari,, SE., M.Si, Ak. (2023) Implementasi Perubahan Kedua Peraturan Pemerintah Nomor 51 Tahun 2008 Menjadi Peraturan Pemerintah Nomor 9 Tahun 2022 Pada Perusahaan Jasa Konstruksi. Sarjana thesis, Universitas Brawijaya.
Abstract
The early 2020 Covid-19 pandemic negatively impacted various business fields, one of which was the construction services business sector. As such, to ease the tax burden of the companies, the government issued a new policy, Government Regulation No. 9 of 2022 which is the second amendment to Government Regulation No. 51 of 2008. This research aims to determine the implementation of the Government Regulation No. 9 of 2022 on construction service companies, and the effect of tax rate changes on construction service companies. This research employs descriptive qualitative approach, where the research subject includes one of the telecommunication construction service companies in Indonesia, PT Adyawinsa Telecommunication & Electrical. This study exhibited that the Government Regulation No. 9 of 2022 was properly implemented by PT Adyawinsa Telecommunication & Electrical and had insignificant effect on the company's tax burden.
English Abstract
The early 2020 Covid-19 pandemic negatively impacted various business fields, one of which was the construction services business sector. As such, to ease the tax burden of the companies, the government issued a new policy, Government Regulation No. 9 of 2022 which is the second amendment to Government Regulation No. 51 of 2008. This research aims to determine the implementation of the Government Regulation No. 9 of 2022 on construction service companies, and the effect of tax rate changes on construction service companies. This research employs descriptive qualitative approach, where the research subject includes one of the telecommunication construction service companies in Indonesia, PT Adyawinsa Telecommunication & Electrical. This study exhibited that the Government Regulation No. 9 of 2022 was properly implemented by PT Adyawinsa Telecommunication & Electrical and had insignificant effect on the company's tax burden.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020453 |
| Uncontrolled Keywords: | Pandemi, PP No 9 Tahun 2022, Perubahan Tarif, Usaha Jasa Konstruksi, Implementasi. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 04 Jan 2024 02:41 |
| Last Modified: | 04 Jan 2024 02:41 |
| URI: | http://repository.ub.ac.id/id/eprint/205776 |
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