PROSEDUR PERHITUNGAN, PEMBAYARAN, DAN PELAPORAN PAJAK PENGHASILAN (PPh) FINAL PASAL 4 AYAT (2) PADA JASA KONSTRUKSI DI KPP PRATAMA SUKABUMI
Daftar Isi:
- This Final report was compiled by Sa'adatul A'dawiyah SM (1741211010), entitled " Procedure of Calculation, Payment and Reporting of Income Tax (PPh) Final Article 4 Paragraph 2 On Construction Services" This report is prepared based on the results of research conducted by the writer at the Pratama tax office of Sukabumi. As for the background of this research is Indonesia as one of the developing countries that still needs development or improvement, in infrastructures and others sectors. In increasing development in Indonesia, of course the government needs a lot of funds. One of the efforts made by the government is by collecting taxes. one of the biggest tax revenues is income tax, income tax is expected to continue to increase along with economic growth. For this reason, the government applies a final income tax system, one of which is the final income tax article 4 paragraph 2 on construction services. There are many companies engaged in the field of construction services, either in construction planning services, construction implementation and construction supervision located in Sukabumi. The tariffs of the final income tax on construction services have different rates for each field of planning, implementation and supervision of construction services so that the construction service companys must know and understand the taxation. The method used in this final report is descriptive method. Data collection techniques used were interviews, observation, and literature study. Based on the field research the planning, implementation and supervision services of construction services have different tariffs based on their business qualifications. The payment for construction services can be done through E-billing and and filling tax return, the tax payers can use e-spt or online filling.