Analysis on joint operation non administrative accounting models of property development firms and the impact on taxation

Indar Khaerunnisa, Amrullah .


This study aims to determine the accounting model in conducting joint operations (JO) by implementing non-administrative which consists of fix profit and percentage. Each fixed profit has three methods consisting of full revenue, profit sharing and PMK 261. The research used a descriptive qualitative method, with a case study approach. The study used primary data obtained from direct interviews with directly related parties conducting joint operations (JO or KSO). Meanwhile, the secondary data were obtained from the mutual agreement document and the financial report of the party conducting the joint operation (KSO). From the research results, it is obvious that the most recommended form of accounting is all forms according to PMK 261, both the fixed profit and percentage models.

Keywords: Administrative Joint Operation, Non Administrative, Fixed Profit

Full Text:


Article Metrics

Abstract view : 24 times| PDF view : 3 times


Arikunto, Suharsimi. 2010. Prosedur Penelitian Suatu Pendekatan Praktek, Jakarta: Rineka Cipta. Peraturan Pemerintah Republik Indonesia Nomor 261/PMK.03/2016.

Resmi, Siti. 2013. Perpajakan Teori dan Kasus. Jakarta: Salemba Empat. Siti, Kurni Rahayu. 2010.

PERPAJAKAN INDONESIA: Konsep dan Aspek Formal. Yogyakarta: Graha Ilmu. Sugiono. 2009. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta. Sumarsan, Thomas. 2013. Perpajakan Indonesia: Edisi3. Jakarta: PT. Indeks.

Surat Dirjen Pajak Nomor S-323/PJ.42/1989 Tanggal 06 Desember 1989. UndangUndang Republik Indonesia Nomor 13 Tahun 1985.

Undang-Undang Republik Indonesia Nomor 42 Tahun 2009.

Undang-Undang Nomor 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan. Waluyo. 2011. Perpajakan Indonesia. Jakarta: Salemba Empat.


Cited By :

Centre for Research and Community Services
STIE Binaniaga
Sekolah Tinggi Ilmu Ekonomi Binaniaga
Jl. Raya Pajajaran No. 100 - Bogor 16153

WA 08129957172 (sumardjono)
Telp. 0251-8360688  - Fax  0251-8354558
Email :, 

E-ISSN : 2580-1481,  P-ISSN : 2527-4309