IMPLEMENTASI PSAK NO. 23 TERHADAP PENGAKUAN PENDAPATAN JASA PADA INDUSTRI PERHOTELAN DAN PENGARUH KEWAJIBAN PERPAJAKANNYA (Studi Kasus pada Hotel GMP di Malang)

Abstract

Hotel GMP in Malang is one of the national scale hotel group which was established with the
main purpose is profit. One of the most important elements of income statement is income.
Revenue (revenue) represents the inflows received or the cash inflows to be derived from the
ongoing business activities of the company. In recognition of the income of the hotel services, the
basis used is the provision in PSAK No.23 regarding income. Implementation of PSAK No.23 is
very influential on tax obligations Hotel GMP Malang. Thus, it is necessary to conduct research
related to the implementation of PSAK No.23 on its tax obligations. The research design used is
descriptive qualitative research and using single case study. This research resulted that the
recognition, measurement, and disclosure of income at Hotel GMP in Malang was in accordance
with PSAK No.23 and gave effect to taxation in the form of: effect of recognition of hotel services
revenues with PSAK No.23 to hotel tax obligation is in accordance with the provisions on Law
No.28 / 2009 on Local Taxes and Levies and Regional Regulation of Malang Regency No.8 / 2010
on Regional Taxes; Hospitality service is a type of services that is not subject to VAT, therefore it
has no obligation to deposit and report VAT; And to the Corporate Income Tax obligations in
2014 and 2015 have no effect on the difference in calculations, as it uses the Income Tax Act, while for 2016 must apply taxation policies using PP No.46 / 2013. As a result, there is less pay
when using Net Income calculations than Gross Income calculations.