NAUFAL PUTRA, HAFIZ (2023) MEKANISME PEMOTONGAN PAJAK PENGHASILAN PASAL 4 AYAT 2 (FINAL) ATAS SEWA TANAH DAN BANGUNAN PADA PT. PEGADAIAN (PERSERO) CABANG KOTA SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Taxes are the largest source of funds obtained by the government, which is equal to 80%. Tax imposition can be from the institutions concerned with taxes. PPh 4 paragraph 2 is Income Tax on income from business for taxpayers with certain gross differences which are final in nature intended to provide convenience for taxpayers who receive/earn income from businesses with certain gross differences to be able to calculate, deposit and report income tax payable. Tax is one of the biggest sources of state revenue. PPh Article 4 Paragraph (2) is a type of income tax in Indonesia. The tax object of PPh Article 4 paragraph (2) is from land and/or building rental activities. The method used in the preparation of this final project is descriptive method. The descriptive method is a method used to determine the existence of an independent variable, either only one variable or more. Taxpayers by self-assessment are given the authority to calculate the amount of tax, deposit it into the State treasury and report to the Directorate General of Taxes. This principle is carried out by PT. Pegadaian Serang city branch to fulfill tax obligations on land and building rental transactions subject to Final Income Tax Article 4 paragraph 2 by directly deducting the tax payable that has been calculated on Land and/or Building Rentals and depositing Tax to the Perception Bank and reporting Tax to the Directorate General Tax.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Pajak merupakan sumber dana terbesar yang di dapatkan oleh pemerintah yaitu sebesar 80%. Pengenaan pajak dapat dari lembaga-lembaga yang bersangkutan dengan pajak. PPh 4 ayat 2 adalah Pajak Penghasilan atas penghasilan dari usaha bagi wajib pajak dengan perbedaan bruto tertentu bersifat final dimaksudkan untuk memberi kemudahan bagi wajib pajak yang menerima/memperoleh penghasilan dari usaha dengan perbedaan bruto tertentu dapat melakukan perhitungan, penyetoran, dan pelaporan pajak penghasilan terutang. Pajak merupakan salah satu sumber penerimaan negara yang terbesar. PPh Pasal 4 Ayat (2) merupakan salah satu jenis pajak penghasilan di Indonesia. Objek pajak PPh Pasal 4 ayat (2) adalah dari kegiatan persewaan tanah dan/atau bangunan. Metode yang digunakan dalam penyusunan tugas akhir ini adalah metode deskriftif. Metode desktiftif adalah metode yang dilakukan untuk mengetahui keberadaan variabel mandiri, baik hanya satu variabell atau lebih. Wajib pajak secara self assessment diberikan kewenangan untuk menghitung besarnya pajak, menyetorkan ke kas Negara dan melaporkan kepada Direktorat Jenderal Pajak. Prinsip tersebut yang dilakukan oleh PT. Pegadaian cabang kota serang untuk memenuhi kewajiban perpajakan atas transaksi sewa atas tanah dan bangunan yang dikenakan PPh Final Pasal 4 ayat 2 dengan langsung memotong Pajak terutang yang telah dihitung atas Sewa Tanah dan/atau Bangunan dan menyetorkan Pajak ke Bank Persepsi serta melaporkan Pajak ke Direktorat Jenderal Pajak. | |||||||||
| Uncontrolled Keywords: | Final Income Tax, Article 4 Income Tax paragraph 2 and Land and Building Rent PPh Final, PPh Pasal 4 ayat 2 dan Sewa Tanah dan Bangunan | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Hafiz Naufal Putra | |||||||||
| Date Deposited: | 02 Nov 2023 10:24 | |||||||||
| Last Modified: | 02 Nov 2023 10:24 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29286 |
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