Mekanisme Pengenaan Pajak Penghasilan Final Atas Lelang Tanah dan Bangunan Pada KPKNL Jember

Abstract

Income Tax (Pph) is one of the largest revenues from state revenues, this PPh revenue is expected to continue to increase in line with the growth of the national business world. Meanwhile, an auction is a sale of goods open to the public with written and/or oral price bids that increase or decrease to reach the highest price, which is preceded by an auction announcement. The City of Jember State Property and Auction Service Office (KPKNL) is a government agency that carries out its main tasks in the field of auctions. Auction transactions that occur will of course be subject to tax, both withholding, depositing and reporting. The purpose of this study is to find out how to deduct, deposit and report Final Income Tax on land and/or building auctions at the Jember City KPKNL. The data analysis method used in this study is to use quantitative analysis and qualitative analysis. Based on the results of research from the Jember City KPKNL, the deduction, deposit and reporting of Final Income Tax for auction transactions is in accordance with applicable government regulations. Based on the results of research from the Jember City KPKNL, the Final PPh deduction for auction transactions is in accordance with applicable government regulations, namely Government Regulation of the Republic of Indonesia Number 34 of 2016. Final PPh deposit made by the Jember City KPKNL is appropriate because after settlement of the auction, it is immediately deposited and the deposit also uses an electronic deposit system (billing system) which also automatically reports tax obligations to the Jember City State Assets and Auction Service Office (KPKNL) to the Directorate General of Taxes.