Pemotongan dan Penyetoran PPh Pasal 4 Ayat (2) Atas Jasa Konstruksi Pada CV. XYZ Sebagai Penerima Bukti Potong

Abstract

This final project is to find out the real picture of the results of real work practice and practice directly how to Withhold and Deposit Income Tax Article 4 Paragraph (2) on construction services at CV. XYZ as a recipient of proof of deduction. In real work practice activities can learn and practice the procedures for Withholding, Depositing, and Reporting Income Tax Article 4 Paragraph (2) on clients CV. XYZ clients and construction services. CV. XYZ is a company located in Dompu, West Nusa Tenggara and is engaged in construction, with a main focus on infrastructure development and small-scale commercial projects. The client of CV. XYZ as the tenant hasthe obligation to withhold and report at a rate of 1.75% while CV. XYZ is obliged to deposit Income Tax Article 4 paragraph (2) on construction services to the DGT. The withholding process of CV. XYZ through e-Bupot Unification on the DGT Online website so that CV. XYZ clients will receive Proof of State Revenue (BPN) as proof that deposits have been made which later the management of proof of income tax Article 4 paragraph (2) will become an archive for CV. XYZ to minimize the risk of tax discrepancies and ensure client compliance in terms of reporting their taxation. This withholding slip is an important element in reporting the Annual Tax Return (SPT) and as documentation in the event of an audit by the Directorate General of Taxes.