Perhitungan, Pemotongan, dan Pelaporan PPh Final atas Peredaran Bruto Tertentu pada MARC Tax Management Center

Abstract

Income tax is the second largest source of income in tax revenue. One of those included in this Final Income Tax is a business that has a certain gross income a year, so the implementation of taxation uses Government Regulation Number 55 of 2022. In this regulation, only Individual Taxpayers or Corporate Taxpayers who have a gross turnover of less than 4.8 billion can charge this final Income Tax. MARC is one of the taxpayers who can charge this final income tax because its income in 2023 does not reach 4.8 billion. The writing of this final project report aims to know and understand how the process of calculating, withholding, and reporting Final Income Tax on certain gross circulation at the MARC Tax Management Center. The data collection techniques used are literature study, interviews, and documentation. This discussion begins with the calculation process to determine the amount of final income tax that will be paid, then depositing through e-billing, and finally reporting the tax that has been paid. The results obtained are that MARC has made calculations, deductions, and reporting in accordance with applicable regulations.