Analisis Perhitungan dan Pelaporan Pajak Penghasilan (PPH) Final Pasal 4 Ayat (2) Atas Sewa Tanah dan/Atau Bangunan Tahun 2022 pada PT. Bank Sumut

Abstract

Final income tax article 4 paragraph (2) on rent of land and/or buildings is one of central taxes, which is imposed on the income received by an individual/entity from the rental of land and/or buildings. PT Bank Sumut is a business entity that is required to carry out the calculation and reporting of income tax article 4 paragraph (2) on rent of land and/or building leases. This research aims to determine the calculation and reporting of PPh article 4 paragraph (2) on land and/or building rentals carried out by PT Bank Sumut, the obstacles faced and efforts to overcome these obstacles. So this study used primary data and secondary data with data collection techniques in the form of interviews and data collection tools, namely recording devices and making a list of questions. The informants in this study were staff of the Tax Division of PT Bank Sumut. Then the analysis technique used is descriptive qualitative. The research results obtained show that PT Bank Sumut has carried out the calculation and reporting of PPh Article 4 paragraph 2 on the rent of land and/or buildings in accordance with the regulations of the Directorate General of Taxes that is Peraturan Pemerintah No. 5 Tahun 2002 concerning Paying Income Tax on Land and/or Building Renting.