Evaluation of Final Income Tax Article 4 Paragraph (2) Implementation on Land Rent at PT Tegal Shipyard Utama
DOI:
https://doi.org/10.24905/icobis.v2i1.92Keywords:
Final Income Tax, Article 4 Paragraph (2), Land Rental, Tax Compliance, Tax AdministrationAbstract
This study evaluates the implementation of Final Income Tax Article 4 Paragraph (2) on land rental income at PT Tegal Shipyard Utama, Tegal City during the 2022-2025 period. The primary research objective is to identify the legal basis, analyze the calculation, withholding, payment, and reporting procedures, and evaluate the conformity between the company's practices and prevailing tax regulations. Employing an evaluative descriptive method, data were systematically collected through observation, in-depth interviews, documentation, and literature studies. The findings indicate that the company correctly applies a 10% final tax rate based on the gross rental value. Furthermore, the withholding, payment, and reporting processes are generally executed in accordance with applicable tax procedures. The main challenge identified is the continuous adaptation required for changes in electronic tax reporting systems, such as the transition to Coretax. In conclusion, maintaining strict tax compliance requires continuous internal training and updated administrative frameworks.
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