ANALISIS PAJAK PENGHASILAN PASAL 4 AYAT (2) DALAM SISTEM PERPAJAKAN DI INDONESIA
DOI:
https://doi.org/10.61722/jaem.v3i2.10936Keywords:
Income Tax, Article 4 Paragraph (2), Final Tax, Taxpayer, Indonesian Tax SystemAbstract
Income Tax Article 4 paragraph (2) is one of the final tax provisions that plays an important role in the Indonesian taxation system. This regulation applies to certain types of income, such as deposit interest, lottery prizes, transfer transactions of land and building rights, construction services, and businesses with specific gross turnover criteria. This study aims to analyze the implementation of Income Tax Article 4 paragraph (2), understand its collection mechanism, and identify its impact on taxpayers and state revenue. The research method used is a qualitative descriptive method with a literature study approach based on taxation regulations, books, journals, and scientific articles. The results indicate that the implementation of final income tax provides administrative convenience for taxpayers through simpler tax rates and practical collection mechanisms. However, several obstacles are still encountered, including limited taxpayer understanding regarding final tax objects and continuously evolving regulations. Therefore, better tax socialization and education are necessary to ensure the effective implementation of Income Tax Article 4 paragraph (2) and to improve taxpayer compliance.
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