TAXATION IMPLEMENTATION IN CONSTRUCTION SERVICES PLANNING, IMPLEMENTATION AND SUPERVISION

Abstract

A construction services business is a consulting service for planning,
implementing, and supervising construction work. Construction service
entrepreneurs have different tax rates by looking at the work done.
Construction service business actors and tax researchers often feel
confused in calculating the construction service business tax. This study
aims to straighten out the differences in articles that are often
considered confusing. The method in writing is a quantitative method by
conducting a literature study and using secondary data. The reason for
using secondary data is that data is easier to obtain and written data
usually goes through a lot of selection research. In writing, it is definitely
trustworthy and minimal fraud. The study results show that differences
in the planning, implementation and supervision systems in the
construction service business involve the condition of companies that
have SIUJK and SBU or those that do not have SIUJK and SBU that the
tax on each activity gets different tariff treatment. The writing is
expected to be a reference for students who want to know about
construction services and taxes. The writing is also expected to be a
reference for prospective construction service entrepreneurs who are
just starting to find out the problems and the imposition of taxes that
will be faced in their efforts to comply with applicable tax regulations.