VALIDASI SURAT SETORAN PAJAK (SSP) PAJAK PENGHASILAN (PPH) FINAL PASAL 4 AYAT 2 PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA

ABSTRACT The research objective was to find out the validation obligation for income tax payments (PPh) on the sale and purchase of land and / or buildings in practice at the North Malang Pratama Tax Service Office. This research is descriptive qualitative and uses data collection techniques with documentation techniques, interviews and literature. The data analysis technique used is qualitative descriptive analysis. Qualitative descriptive analysis method describes the validation of the PPH Final Tax Payment Letter by examining the North Sumatra Pratama KPP to explain how the final PPh validation obligation at North Sumatra Pratama KPP is for taxpayers who meet certain requirements, and describe the causes of problems and solutions in the Letter validation process. Final PPH Tax Payment in the finance minister's regulation PER_16_PJ_2008 and PER_18_PJ_2017 as determined by the Tax General (DGT). The validation process of the final PPH Tax Payment Letter on taxpayers is still not implemented effectively, this is evident from the existence of taxpayers who know about the validation obligation for this income tax payment and also the existence of taxpayers who recognize the difficulties and ineffectiveness of the mechanism of this validation process