PROSEDUR PEMBAYARAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) PASAL 4 AYAT (2) FINAL ATAS PENGALIHAN HARTA TANAH DAN/ATAU BANGUNAN DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA SUKABUMI
Daftar Isi:
- This final report was compiled by Wida Isni Rahayu (1741211006), entitled “INCOME TAX PAYMENT AND REPORTING PROCEDURE (PPH) CHAPTER 4 VERSE (2) FINAL ON THE TRANSFER OF PROPERTY AND/OR BUILDING.” This report was prepared based on the result of research conducted by the writer at Pratama Tax Office of Sukabumi. The final income tax on which it is applied cannot be credited or deducted from the debt tax at the end of the tax year called the final income tax. Income taxsection 4 verse (2) is a tax that is directly levied on income, because of the immediate development of taxes, the final income tax will not be taken into account in notification letter (SPT) even if it should be reported later. The study was submitted to know the final payment and income tax reporting procedure on the transfer of property and/or building, to know the amount of concise of the taxpayers who made the final payment and income tax reporting on the transfer of property and/or building, to know the the research procedure that fulfills the final income tax obligations on the transfer of property and/or building, and to know the efforts and obstacles faced in raising income tax revenues on the distraction of property and/or building. The writer use a descriptive study method in compiling this final task report. Descriptive research aims to create a systematic, accurate, and factual description on the conditions to be studied. The concise gathering technique used in the research is through field studies and library studies. The field study conducted is observation, where the library study used is through credible book references, government regulations, journals, and internet sites. Based on research, it may be concluded that income tax payment and/or tax reporting on property and/or property transfer have been in accordance with the regulation of the director general of taxes, it is hoped that taxpayers can understand all the requirements that the government has established. The amount of concise required by tax taxpayers that deductions income tax on property transfer and/or buildings is not yet conscious of the importance of paying taxes. The government is still hampered by efforts to raise income tax revenues. And the procedures or ordinances of evidence of realization of tax liability research have been concistent with the regulation of tax general PER-26/PJ/2018. A tax payer who would make a transaction on the transfer of property and/or building must first pay the debt income tax, and must follow some of the procedures an requirements that the director general of taxes has established as a purpose for the tax payer to be aware of his tax obligation and start to obey the tax.