PROSEDUR PELAKSANAAN PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 ATAS SEWA TANAH DAN/ATAU BANGUNAN DI BANK BRI SYARIAH KC SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Syaifanah, Syahla
Subject
HB Economic Theory
Datestamp
2022-10-19 06:49:31
Abstract :
This final report was compiled by Syahla Syaifanah, with Student Identification Number 1941211015, entitled "Procedures for Withholding, Depositing, and Reporting Final Income Tax Article 4 Section 2 on Land and/or Building Rental at Bank BRIsyariah KC Sukabumi". This report was prepared based on the result of research conducted by the writer at Bank BRIsyariah KC Sukabumi. Income Tax Article 4 section 2 on Land and/or Building Rental is a Final Income Tax. Final Income Tax is a tax that cannot be credited, and the tax liability is considered completed when it is imposed immediately when the Taxpayer receives the income. This study aims to determine the flow of withholding and imposition of Income Tax on land and/or building leases, knowing the flow of depositing and reporting Income Tax on land/or building leases and the conformity of its implementation with applicable tax regulations and provisions. In preparing this final project, the author uses qualitative research methods with descriptive research types and data collection techniques used are interviews, documentation, and literature study. Based on the research conducted, it can be concluded that the process of withholding, imposing, depositing and reporting Income Tax on rental buildings is in accordance with Government Regulation Number 34 of 2017 and the Decree of the Director General of Taxes Number KEP-227/PJ./2002.
This final report was compiled by Syahla Syaifanah, with Student Identification Number 1941211015, entitled "Procedures for Withholding, Depositing, and Reporting Final Income Tax Article 4 Section 2 on Land and/or Building Rental at Bank BRIsyariah KC Sukabumi". This report was prepared based on the result of research conducted by the writer at Bank BRIsyariah KC Sukabumi. Income Tax Article 4 section 2 on Land and/or Building Rental is a Final Income Tax. Final Income Tax is a tax that cannot be credited, and the tax liability is considered completed when it is imposed immediately when the Taxpayer receives the income. This study aims to determine the flow of withholding and imposition of Income Tax on land and/or building leases, knowing the flow of depositing and reporting Income Tax on land/or building leases and the conformity of its implementation with applicable tax regulations and provisions. In preparing this final project, the author uses qualitative research methods with descriptive research types and data collection techniques used are interviews, documentation, and literature study. Based on the research conducted, it can be concluded that the process of withholding, imposing, depositing and reporting Income Tax on rental buildings is in accordance with Government Regulation Number 34 of 2017 and the Decree of the Director General of Taxes Number KEP-227/PJ./2002.
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