ASPEK PERPAJAKAN ATAS JASA KONSTRUKSI GUNA PEMENUHAN KEWAJIBAN PERPAJAKAN DI PT TIGA MUARA JAYA SURABAYA

Tax is major source of revenue for most, because the state of budget largely financed by taxes. Tax also has the greatest potential every year because of tax increases with the rate of population growth, economic, and political stability of a country. This research was conducted at PT Tiga Muara Jaya Surabaya with the aim to analyze and determine aspects of income tax and VAT on construction services. Method use in this research is descriptive qualitative approach. To analyze and determine aspects of income tax and VAT on construction services company use the precentage of completion method based on phyical progress using the accrual method. The result of study conclude that in the calculation of income tax article 4, paragraph 2 and VAT as well as for despoting and reporting of the company is correct. Keyword: Tax, Aspect taxation of construction, Aspects of income tax, VA