Analisis Penerapan Bea Perolehan Hak atas Tanah dan Bangunan Terhadap Laporan Keuangan pada Perusahaan Real Estate sesuai dengan Undang-undang Perpajakan yang Berlaku di Indonesia.
!
"
#
!$"
%
&
!'"
!("
)
#
*
+
#
)
#
*
%
',,-
&
3
!2 3
$%(,
4 "
# *
!2 3 "
. /0 1 !2 3 %2 3
2
2
2
5 (, ,,, ,,, ,,
3
4
%
7
4 "
4
64
2
+
+
#
)
%
5 89 $9' 9$: ;/
Universitas Kristen Maranatha
! "
$
% %"
! "
#
#
&
&
%'%
(
(
! )
(
*
*
+
! ,-, ,
+
.
, " -
/
$
0
$
'
$$
,,
1
'
+
$$
2
'
- "
,,
+
$$$
2
'
- "
)
.
$$&
2
'
- "
3
!
% %
/
Universitas Kristen Maranatha
$&
4,
%
$1
$&
4,
$&$
2
$&&
$(
5
$*
$1
-
%'%
-
%
4,
4,
%
%
-
$
4 '
, #
$
"
#
$*
%
, #
$*$
$1
" 45
"46
$(
"
-
% -
#-
%
5
$(
$*
$*&
"
% %
$+
$*(
-
5
$7
$*(
826
'
$*($
%26
$*(&
)
$*((
'
'
$+
,
2 6
$+
9
:
2
-
2
2
$*( 1
%
#
&7
(&
#
(.
2#
2 6
*$
'
*(
' 2
% %4
"
'
:-
"
%
# %
4 :-
:
$*(/
"
&7
-
$*(.
$*(7
&+
"
$*(*
$*(+
&1
**
*.
*7
,
"
"
*7
Universitas Kristen Maranatha
$+$ 0
"50
" ,
$+& 0
"50
"
$.
"
6 "%
*/
4 -
,
"
"
+
"
$.
+$
)
"
$.$
&!
"
"
+$
"
8
"
+&
8 0
&
! ,-
+*
&$
82'
+7
&$
'
#
&$$
% % 8
(
%" #
+7
" " -
"
4"
'
+/
!
(
"4
%
'%
4 -
9
- "
(
" 454
4
!
"
"4
- 4
4 , #
'
,4 -
' -
4 '
# %
(&
6
%" #
- 9
; '2
- 4
-
"
4 - 9
4,
!
6
6
,4 -
2
%%
" "
'%
"
#-
!
,4 -
%
" "
!
-, "
.(
,4 11
%
- 9
, #
1.
"
1/
Universitas Kristen Maranatha
(&
*
<
1/
(&$
4,
%
2
&
(&&
<
2
" #
(
(&(
4,
,
"
"
!
,4 -
- 9
+
!
*
*$
4%
.
$(
!
; =
Universitas Kristen Maranatha
! "
#
$" #
%&
'
%
(
'
*
' + #
,#
(
. $ "
/ %0
*
-
#
)
%
%
! $
Universitas Kristen Maranatha
!
"
#
"
% " &'
-
(
)
'
$
*" %
+ # ,
"
.
"
#
"
)
#
"
"
"
.
Universitas Kristen Maranatha
0
"
"
$
%
"
"
"
% "*'
(
1
)
'
*"
+ # ,
"
'
(
1
)
'
#
"
"
"
"
.
$-+ &
(
2
"1
*"/334,
'
(
"
)
'
/3 )
/333
' ()'
44
$
'
-
567"
" /333,
'
!
4
'
'
'
"
'
7
'
'
583
/
Universitas Kristen Maranatha
-
-
1
-
"
'
(
1
$' ()', $
)
'
9' ()',
'
"
0 &1
(
)
+
'
)
'
:
;
%
'
*
'
"
0
'
)
)
<
=
/ '
' ()'
+
<
%
)
)
=
4 '
' ()'
.
=
4
Universitas Kristen Maranatha
'
.
"
0
)
/
' ()'
)
)
+
<
%
)
<
4
' ()'
.
!
"
0
"
/
"
'
(
1
)
'
6
Universitas Kristen Maranatha
4
.
.
"
#
(
)
'
"
>
"
"
"
"
"
"
"
)
)
%
.
"
"
-
#
"
'
?
.
"
"
;
"
"
"
"
7
Universitas Kristen Maranatha
'
.
"
"
"
"
"
!
#
@
"
"
"
1
)
'
'
$' ()',
'
(
'
$ '',
' ()'
)
#
"
A
#
0
'
"
"
/
"
;
8
Universitas Kristen Maranatha
"
4 -
"
#
"
.
(
"
'
(
1
)
-
'
"
.
)
$
)
<
%&% %
#
"
"
"
$
)
)
"4
,
<
.
"
"
"
B
Universitas Kristen Maranatha
)
0
:
$
,"
"
"
'
0
!
#
"
>
"
-
/
"
;
$
,"
C
Universitas Kristen Maranatha
1
0
-
"
"
/ -
"
-
-
"
"
"
'
%
"
"
&
)
$ )- !2 2 -(!>--2
2
#
$
=
1
0
2
'
, A!2 2 -(!>--1
#
?
#
#
2
Universitas Kristen Maranatha
%
' A- --- --- --
2
!2
'
$
3- --- --- --
"
"
"
' 3-- --- --- -%
2
2
, +!2
'
?
#
'
?
#
-(!>---
#
0
2
2
,AA!2 2 -(! )))
B
C
B
B
'
?
#
3(
))+
0
!#
2
2
D
Universitas Kristen Maranatha
E
'
?
#
#
'
3
>---
1
?
2
#
#
>,
=
>-->
2
F
>-4
$
G
--4
0
=
#
#
=
G
$
1
2
1
C
=
$G >)! = A!>--
1
#
$
#
2
>-->
0
=
# 1
2 0
G
0
#
$G >>! = A!>---
=
#
$G (*! = -A!>---
$
$
2
$
G
0
=
0
$
#
2
!
2
$G *>! = !>---
?
2
"
Universitas Kristen Maranatha
.
"
/ 0
!
,-4
$
G
0
=
$G ,,! = (>! )))
B
C
3
.
/
=
. = /
C
C
2
D
'
.
D
/
%
=
. = /
#
#
% .
C
C
2
/
Universitas Kristen Maranatha
(
2
E
.
/
E
%
' + )3, *A> A,
!
H
%
.
5'
,(> ),- --
5'
)>+ ,,- --
%/ 5'
- ,>3 ,+ --
5'
* >*( )-- --
5'
+ A)+ 3-- --
5'
>A --- --
5 ' 3) >3A *,+ --
Universitas Kristen Maranatha
3- $
'
>--*
,A( ))( +*+ -A
E
' A > A+ ,-A +
0
' (+ +> + ) A,
"
?
"
.
/ #
$
. /
Universitas Kristen Maranatha
>
%
H
E
3
0
%
E
%
E
.>/
$
I
Universitas Kristen Maranatha
! " !#! $ %
&'
!
(
)
*
'
+
,!)
2(( !
2
&
2
)!
!
5 *
5 *
!( 4
5
-
&
4
5(
, * )(
"
- &
2 !
' 6(
4
6! ! 7. 85 5 98
!( 4 ;)
"
, * )(
*
2 !
:
6! ! 7.
"
6 # %!
2 3
"
6 ;
!
&5 * . &* (
( )
*
5
:
"
5
./0/ 1
3 ( )( 4
2 3
6(
) 4
4
8
6! !
( ;)
6 ( ;)
8
*
? /8
8
.
5
5
Universitas Kristen Maranatha
+ ( '!
+
#
(
4 * 88*
?>
)
3 ? 33!
" 2('
*
? @
"
5
&
! )(! *! 3!
Universitas Kristen Maranatha
"
#
!$"
%
&
!'"
!("
)
#
*
+
#
)
#
*
%
',,-
&
3
!2 3
$%(,
4 "
# *
!2 3 "
. /0 1 !2 3 %2 3
2
2
2
5 (, ,,, ,,, ,,
3
4
%
7
4 "
4
64
2
+
+
#
)
%
5 89 $9' 9$: ;/
Universitas Kristen Maranatha
! "
$
% %"
! "
#
#
&
&
%'%
(
(
! )
(
*
*
+
! ,-, ,
+
.
, " -
/
$
0
$
'
$$
,,
1
'
+
$$
2
'
- "
,,
+
$$$
2
'
- "
)
.
$$&
2
'
- "
3
!
% %
/
Universitas Kristen Maranatha
$&
4,
%
$1
$&
4,
$&$
2
$&&
$(
5
$*
$1
-
%'%
-
%
4,
4,
%
%
-
$
4 '
, #
$
"
#
$*
%
, #
$*$
$1
" 45
"46
$(
"
-
% -
#-
%
5
$(
$*
$*&
"
% %
$+
$*(
-
5
$7
$*(
826
'
$*($
%26
$*(&
)
$*((
'
'
$+
,
2 6
$+
9
:
2
-
2
2
$*( 1
%
#
&7
(&
#
(.
2#
2 6
*$
'
*(
' 2
% %4
"
'
:-
"
%
# %
4 :-
:
$*(/
"
&7
-
$*(.
$*(7
&+
"
$*(*
$*(+
&1
**
*.
*7
,
"
"
*7
Universitas Kristen Maranatha
$+$ 0
"50
" ,
$+& 0
"50
"
$.
"
6 "%
*/
4 -
,
"
"
+
"
$.
+$
)
"
$.$
&!
"
"
+$
"
8
"
+&
8 0
&
! ,-
+*
&$
82'
+7
&$
'
#
&$$
% % 8
(
%" #
+7
" " -
"
4"
'
+/
!
(
"4
%
'%
4 -
9
- "
(
" 454
4
!
"
"4
- 4
4 , #
'
,4 -
' -
4 '
# %
(&
6
%" #
- 9
; '2
- 4
-
"
4 - 9
4,
!
6
6
,4 -
2
%%
" "
'%
"
#-
!
,4 -
%
" "
!
-, "
.(
,4 11
%
- 9
, #
1.
"
1/
Universitas Kristen Maranatha
(&
*
<
1/
(&$
4,
%
2
&
(&&
<
2
" #
(
(&(
4,
,
"
"
!
,4 -
- 9
+
!
*
*$
4%
.
$(
!
; =
Universitas Kristen Maranatha
! "
#
$" #
%&
'
%
(
'
*
' + #
,#
(
. $ "
/ %0
*
-
#
)
%
%
! $
Universitas Kristen Maranatha
!
"
#
"
% " &'
-
(
)
'
$
*" %
+ # ,
"
.
"
#
"
)
#
"
"
"
.
Universitas Kristen Maranatha
0
"
"
$
%
"
"
"
% "*'
(
1
)
'
*"
+ # ,
"
'
(
1
)
'
#
"
"
"
"
.
$-+ &
(
2
"1
*"/334,
'
(
"
)
'
/3 )
/333
' ()'
44
$
'
-
567"
" /333,
'
!
4
'
'
'
"
'
7
'
'
583
/
Universitas Kristen Maranatha
-
-
1
-
"
'
(
1
$' ()', $
)
'
9' ()',
'
"
0 &1
(
)
+
'
)
'
:
;
%
'
*
'
"
0
'
)
)
<
=
/ '
' ()'
+
<
%
)
)
=
4 '
' ()'
.
=
4
Universitas Kristen Maranatha
'
.
"
0
)
/
' ()'
)
)
+
<
%
)
<
4
' ()'
.
!
"
0
"
/
"
'
(
1
)
'
6
Universitas Kristen Maranatha
4
.
.
"
#
(
)
'
"
>
"
"
"
"
"
"
"
)
)
%
.
"
"
-
#
"
'
?
.
"
"
;
"
"
"
"
7
Universitas Kristen Maranatha
'
.
"
"
"
"
"
!
#
@
"
"
"
1
)
'
'
$' ()',
'
(
'
$ '',
' ()'
)
#
"
A
#
0
'
"
"
/
"
;
8
Universitas Kristen Maranatha
"
4 -
"
#
"
.
(
"
'
(
1
)
-
'
"
.
)
$
)
<
%&% %
#
"
"
"
$
)
)
"4
,
<
.
"
"
"
B
Universitas Kristen Maranatha
)
0
:
$
,"
"
"
'
0
!
#
"
>
"
-
/
"
;
$
,"
C
Universitas Kristen Maranatha
1
0
-
"
"
/ -
"
-
-
"
"
"
'
%
"
"
&
)
$ )- !2 2 -(!>--2
2
#
$
=
1
0
2
'
, A!2 2 -(!>--1
#
?
#
#
2
Universitas Kristen Maranatha
%
' A- --- --- --
2
!2
'
$
3- --- --- --
"
"
"
' 3-- --- --- -%
2
2
, +!2
'
?
#
'
?
#
-(!>---
#
0
2
2
,AA!2 2 -(! )))
B
C
B
B
'
?
#
3(
))+
0
!#
2
2
D
Universitas Kristen Maranatha
E
'
?
#
#
'
3
>---
1
?
2
#
#
>,
=
>-->
2
F
>-4
$
G
--4
0
=
#
#
=
G
$
1
2
1
C
=
$G >)! = A!>--
1
#
$
#
2
>-->
0
=
# 1
2 0
G
0
#
$G >>! = A!>---
=
#
$G (*! = -A!>---
$
$
2
$
G
0
=
0
$
#
2
!
2
$G *>! = !>---
?
2
"
Universitas Kristen Maranatha
.
"
/ 0
!
,-4
$
G
0
=
$G ,,! = (>! )))
B
C
3
.
/
=
. = /
C
C
2
D
'
.
D
/
%
=
. = /
#
#
% .
C
C
2
/
Universitas Kristen Maranatha
(
2
E
.
/
E
%
' + )3, *A> A,
!
H
%
.
5'
,(> ),- --
5'
)>+ ,,- --
%/ 5'
- ,>3 ,+ --
5'
* >*( )-- --
5'
+ A)+ 3-- --
5'
>A --- --
5 ' 3) >3A *,+ --
Universitas Kristen Maranatha
3- $
'
>--*
,A( ))( +*+ -A
E
' A > A+ ,-A +
0
' (+ +> + ) A,
"
?
"
.
/ #
$
. /
Universitas Kristen Maranatha
>
%
H
E
3
0
%
E
%
E
.>/
$
I
Universitas Kristen Maranatha
! " !#! $ %
&'
!
(
)
*
'
+
,!)
2(( !
2
&
2
)!
!
5 *
5 *
!( 4
5
-
&
4
5(
, * )(
"
- &
2 !
' 6(
4
6! ! 7. 85 5 98
!( 4 ;)
"
, * )(
*
2 !
:
6! ! 7.
"
6 # %!
2 3
"
6 ;
!
&5 * . &* (
( )
*
5
:
"
5
./0/ 1
3 ( )( 4
2 3
6(
) 4
4
8
6! !
( ;)
6 ( ;)
8
*
? /8
8
.
5
5
Universitas Kristen Maranatha
+ ( '!
+
#
(
4 * 88*
?>
)
3 ? 33!
" 2('
*
? @
"
5
&
! )(! *! 3!
Universitas Kristen Maranatha