TINJAUAN PAJAK ATAS PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 PADA BIDANG JASA KONSTRUKSI BANGUNAN DI PT. MEGAH BERLIAN DINAMIKA TEKNINDO

Abstract

Income tax can be explained as fines or fees imposed on a person or business entity for the results obtained for his business or work. Final Tax or Final Income Tax is a tax that is imposed directly when the taxpayer receives income. Final tax is usually directly deposited by the taxpayer. Because of the instant nature of the collection, the Final Income Tax is no longer taken into account in reporting the annual tax return even though it still has to be reported later. The objective of doing this research is to gain more comprehensive understanding about the procedures in determining the Final Income Tax of Article 4 (2) in building construction services income, so that it can be presented appropriately in the financial report of PT. Megah Berlian Dinamika Teknindo. This research describes the form of collection, formulation, classification, interpretation and analysis of the data to provide solutions to the problem.