Analisis Pengakuan Pendapatan dan Beban Proyek berdasarkan PSAK 34 dalam Penyesuaian Pajak pada Mandiri Jaya Grup

Gusti Ayu Wulandri; Eri Triharyati; Indrawati Mara Kesuma; Dheo Rimbano

doi:10.31539/kvsf3w20

Authors

Gusti Ayu Wulandri Universitas Bina Insan
Eri Triharyati Universitas Bina Insan
Indrawati Mara Kesuma Universitas Bina Insan
Dheo Rimbano Universitas Bina Insan

DOI:

https://doi.org/10.31539/kvsf3w20

Abstract

This study aims to analyze the recognition of project revenue and expenses based on PSAK No. 34 and its relationship with tax adjustments at PT Mandiri Jaya Grup during the 2022–2024 period. The research method used was qualitative research with a descriptive approach, while data were collected through observation, interviews, and documentation of the company's financial data. The results showed that the application of the percentage of completion method based on PSAK No. 34 resulted in project completion rates of 60.88% in 2022, 53.00% in 2023, and 59.87% in 2024. Based on these completion rates, recognized revenue amounted to IDR 10,672,595,441.64, IDR 8,748,744,316.80, and IDR 12,257,092,354.76, respectively, while recognized expenses amounted to IDR 6,543,500,000.00, IDR 5,764,000,000.00, and IDR 7,081,650,000.00, respectively. From the taxation perspective, the increase in project payment terms during the study period was followed by increases in VAT, Article 23 Income Tax, and Final Income Tax liabilities. The study concludes that the application of the percentage of completion method based on PSAK No. 34 provides a more proportional basis for recognizing project revenue and expenses according to the level of project completion and supports the presentation of more relevant and fairly stated financial information, while tax treatment should remain aligned with applicable tax regulations.

Keywords: Project Expenses Taxation, Revenue Recognition, Percentage of Completion

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