PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT (2) SESUAI KETENTUAN PP NOMOR 46 TAHUN 2013 PADA CV TENTERAM SURABAYA

This study aims to determine the calculation andreporting of Income Tax Article 4paragraph (2) in accordance with the provisions of Government Regulation No. 46 of 2013on the CV. Serene. The method used in this research is descriptive-qualitative method, that isdescribing how the calculation and reporting of Article 4 paragraph (2) of Income Tax inaccordance with the provisions of Government Regulation Number 46 Year 2013. The resultsobtained from the tax base multiplied by the income tax rate of Income Tax Article 4paragraph 2) 1% in accordance with the provisions of PP 46 of 2013. And the results of thecalculation of Income Tax Article 4 paragraph (2) on the CV. Serenity 2016 period does notexceed Rp 4.800.000.000. Then CV. Tranquility can utilize the 1% final PPh facility in thefollowing year