ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 4 AYAT 2 ATAS JASA KONSTRUKSI PADA CV. TEKNIKA KARYA KONSULTAN

Abstract

ABSTRACT

The purpose of the study was to determine the suitability of calculating, withholding, depositing, and reporting income tax article 4 paragraph 2 on construction services at CV. Teknika Karya Konsultan on PP No. 40 of 2009 and PMK No. 153/PMK.03/2009.

The theoretical basis used in this research is taxation which focuses on calculating, withholding, depositing, and reporting income tax article 4 paragraph 2. The scope of the research is only limited to Income Tax Article 4 paragraph 2 on CV. Teknika Karya Konsultan in 2021. This type of research is descriptive qualitative. Data analysis in this study is to compare the calculation, deduction, deposit, and reporting of income tax article 4 paragraph 2 carried out by CV. Teknika Karya Konsultan with PP No. 40 of 2009 and PMK No. 153/PMK.03/2009.

The results showed that the calculation of income tax article 4 paragraph 2 for construction services was carried out by CV. Teknika Karya Konsultan is not in accordance with PP No. 40 of 2009 due to a tariff error resulting in underpayment of taxes. Withholding and depositing income tax article 4 paragraph 2 carried out by CV. Teknika Karya Konsultan is in accordance with PMK No. 153/PMK.03/2009. Article 4 paragraph 2 income tax reporting on construction services carried out by CV. Teknika Karya Konsultan is not in accordance with PMK No. 153/PMK.03/2009 because it was found that it was still experiencing delays when reporting to the Tax Service Office, this was due to delays in documents that would become attachments at the time of tax reporting from the service user.