Analisis Prosedur Perhitungan, Pemotongan Penyetoran dan Pelaporan PPH Final Pasal 4 Ayat (2) Atas Perkerjaan Jasa Kontruksi PT. Telkom Akses

Ferdi Ramadi Pamungkas Priambono ; Arief Satriansyah
JURNAL MANAJEMEN DAN BISNIS EKONOMI 📅 2024 Vol 2, No 4 🔗 DOI: 10.54066/jmbe-itb.v2i4.2491
Abstract
The research was motivated by the fact that there were still errors in input in the application system tax resulting from miscalculation of PPh 4(2) at PT. Telkom Access the results of Fiscal Year observations 2023. The research objectives are 1) to find out the procedures for calculating, cutting, deposit, and reporting of Final Income Tax Article 4 (2) for PT construction services work. Telkom Access. 2) to find out whether there are differences in procedures implemented by PT.Telkom Access the provisions of tax regulations related to Final Income Tax Article 4 (2) above construction services work. This type of quantitative research uses descriptive analysis techniques. The population and research sample is PPh 4(2) transaction data for the 2023 Tax Year at PT. Telkom Access. The research results show that 1) Calculation procedures, deductions, payments and Final PPh 4(2) reporting implemented at PT. Telkom Access includes a) Process calculations and deductions; b) Reconciliation Process; c) Deposit/Payment Process; d) Process Reporting. 2) There are no significant differences regarding calculation procedures, deductions, deposit, and reporting of Final Income Tax 4 (2) for PT construction services work. Telkom Access with provisions of Final Income Tax regulations Article 4 (2) for construction services work. This means everything the procedure is in accordance with the regulations.
Keywords
Calculation; Deposit Deductions; Final PPH Reporting Article 4 Paragraph (2) Construction Services
How to Cite

Ferdi Ramadi Pamungkas Priambono & Arief Satriansyah (2024). Analisis Prosedur Perhitungan, Pemotongan Penyetoran dan Pelaporan PPH Final Pasal 4 Ayat (2) Atas Perkerjaan Jasa Kontruksi PT. Telkom Akses. JURNAL MANAJEMEN DAN BISNIS EKONOMI, 2(4). https://doi.org/10.54066/jmbe-itb.v2i4.2491

Ferdi Ramadi Pamungkas Priambono; Arief Satriansyah, "Analisis Prosedur Perhitungan, Pemotongan Penyetoran dan Pelaporan PPH Final Pasal 4 Ayat (2) Atas Perkerjaan Jasa Kontruksi PT. Telkom Akses," JURNAL MANAJEMEN DAN BISNIS EKONOMI, vol. 2, no. 4, 2024.

Ferdi Ramadi Pamungkas Priambono; Arief Satriansyah. "Analisis Prosedur Perhitungan, Pemotongan Penyetoran dan Pelaporan PPH Final Pasal 4 Ayat (2) Atas Perkerjaan Jasa Kontruksi PT. Telkom Akses." JURNAL MANAJEMEN DAN BISNIS EKONOMI, vol. 2, no. 4, 2024.

Ferdi Ramadi Pamungkas Priambono; Arief Satriansyah. "Analisis Prosedur Perhitungan, Pemotongan Penyetoran dan Pelaporan PPH Final Pasal 4 Ayat (2) Atas Perkerjaan Jasa Kontruksi PT. Telkom Akses." JURNAL MANAJEMEN DAN BISNIS EKONOMI 2, no. 4 (2024).

Ferdi Ramadi Pamungkas Priambono & Arief Satriansyah (2024) 'Analisis Prosedur Perhitungan, Pemotongan Penyetoran dan Pelaporan PPH Final Pasal 4 Ayat (2) Atas Perkerjaan Jasa Kontruksi PT. Telkom Akses', JURNAL MANAJEMEN DAN BISNIS EKONOMI, 2(4). doi: 10.54066/jmbe-itb.v2i4.2491.

Ferdi Ramadi Pamungkas Priambono; Arief Satriansyah. Analisis Prosedur Perhitungan, Pemotongan Penyetoran dan Pelaporan PPH Final Pasal 4 Ayat (2) Atas Perkerjaan Jasa Kontruksi PT. Telkom Akses. JURNAL MANAJEMEN DAN BISNIS EKONOMI. 2024;2(4).

Artikel Terkait

Pengaruh Gaya Kepemimpinan Transformasional, Motivasi Kerja, dan Disiplin Kerja terhadap Kinerja Guru pada Sekolah Menengah Kejuruan SMK Negeri 1 Musuk Boyolali

Siti Musarofah; Listyowati Puji Rahayu; Luki Sri Anggoro Wati

Pengaruh Budaya Organisasi dan Kepemimpinan terhadap Disiplin Kerja pada Pegawai Kantor Kecamatan Woja

Ferdiansyah Ferdiansyah; Irwansyah Irwansyah; Firmansyah Firmansyah

Evaluating Efficiency, Effectiveness, and Consistency in Goods Procurement Standard Operating Procedures: A Case Study of the Purchasing Department at The Oberoi Beach Resort, Bali

Ni Ketut Ayu Ulan Sari; Wayan Suryathi; I Nyoman Hendra Laksmana

Pengaruh Content Marketing dan Hedonic Motivation terhadap Impulse Buying di Tiktok pada Mahasiswa STIE Yapis Dompu

Rian Anggriani; Yeyen Suhaety; Firmansyah Firmansyah

Pengaruh Transparansi dan Kompetensi Aparatur Desa terhadap Efektivitas Pengelolaan Dana Desa di Desa Blubuk Kecamatan Losari Kabupaten Brebes

Heni Anggraeni; Akbar NPD Wahana; Ari Kristiana; Slamet Bambang Riono

Pengaruh Literasi Keuangan, Fear of Missing Out (FOMO), dan Influencer Marketing terhadap Keputusan Penggunaan Buy Now Pay Later (BNPL) pada Generasi Z di Kabupaten Dompu

Dwi Wulandari; Mulyati Mulyati; Rizky Ramadhan
Tren Sitasi Jurnal