Memahami Pajak Penghasilan Final, Fokus pada PPH Pasal 4 Ayat 2

Authors

  • Stefani Stefani Universitas Islam Negeri Sumatera Utara
  • Anggun Rohaya Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.61132/nuansa.v3i3.1947

Keywords:

Salary Assess Article 4 , Section 2, Supervision

Abstract

Theoretical The lion's share of a country's budget comes from tax collection. The most source of subsidizing is charges, which are utilized to advance national growth. Income charges make the foremost cash for the government. One of the purposes of last salary charge is to supply administrations related to leasing arrive and/or buildings, such as leasing rooms. As expressed in Pay Assess Article 4 Passage (2), all company onscreen characters utilize bookkeeping to report all exchanges related to charge collection exercises. Article 4 PPh is connected to the Indonesian economy in this article. Sources of salary subject to this assess incorporate giving development administrations, leasing arrive and buildings, and ensuring property rights. This article highlights the ease of tax assessment, installment and charge detailing as an exertion to cut authoritative costs for both citizens and the Directorate General of Charges (DJP). This research could be a subjective technique; Particularly, it could be a writing survey that employments numerous citations from freely accessible sources. The creator offers a subjective strategy by illustrating how PPh section 2 article 4 is connected within the financial segment. This investigate found that by emphasizing responsibility and openness in money related exercises, the execution of this charge has made a difference grow the Indonesian economy.

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References

Aritonang, Johannes. (2015). “Final untuk Wajib Pajak dengan Peredaran Bruto Tertentu, Sebuah Konsep Kesederhanaan Pengenaan PPh untuk Meningkatkan Voluntary Tax Compliance”

Budi, Nada Camelia. (2022). “Implementasi PPh Pasal 4 Ayat 2 atas Sewa Tanah dan Bangunan pada PT. EPMT Jember”Diah Nurdiana dan Muhammad Rizki

Fadilah. (2022). “Analisis Pajak Penghasilan Final Pasal 4 Ayat 2 atas Jasa Konstruksi pada PT. Marina Cipta Pratama Tahun 2019”

Puspa, Dian. (2016). “Tarif PPh Pasal 4 Ayat 2 / PPh Final Terbaru”

Suwiknyo, E. (2020, Juli). Pemerintah Kaji PPh Final Untuk Sektor Real Estate dan Konstruksi.

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Published

2025-06-20

How to Cite

Stefani Stefani, & Anggun Rohaya. (2025). Memahami Pajak Penghasilan Final, Fokus pada PPH Pasal 4 Ayat 2. Jurnal Nuansa : Publikasi Ilmu Manajemen Dan Ekonomi Syariah, 3(3), 212–215. https://doi.org/10.61132/nuansa.v3i3.1947

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