ANALISIS PAJAK PENGHASILAN FINAL BERDASARKAN PASAL 4 AYAT (2)
DOI:
https://doi.org/10.61722/jaem.v3i3.11138Keywords:
Final Income Tax, Article 4 Paragraph (2), tax rate, construction services, taxable object, Final Income Tax, Article 4 Paragraph (2), tax rate, construction services, taxable objectAbstract
This study aims to examine and analyze the application of Final Income Tax (PPh) based on Article 4 Paragraph (2) in the Indonesian taxation system, specifically related to tax objects, rates, and calculation mechanisms for several types of income such as deposit interest, stock transactions, land and building rentals, and construction services. Final PPh is a tax imposed directly on gross income at a certain rate and is final, so it is not combined in the annual tax calculation. The research method used is a literature study by reviewing various legal sources and scientific references, such as Law Number 36 of 2008 concerning Income Tax and its implementing regulations. The results of the study indicate that the application of PPh Article 4 Paragraph (2) provides convenience in tax administration, especially in the process of withholding, depositing, and reporting taxes, and provides legal certainty for taxpayers because the rate has been determined in advance. However, based on the discussion in this study, the application of a fixed rate (flat) has the potential to cause injustice, especially in certain sectors such as construction services that have different business scales. In addition, although this system increases taxpayer compliance, there is a possibility of reduced optimization of state revenue if the rate imposed is lower than the progressive rate. Therefore, ongoing evaluation is necessary to ensure this policy remains effective and fair.
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