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PENERAPAN UNDANG-UNDANG PAJAK PENGHASILAN DALAM PEMOTONGAN, PENYETORAN DAN PELAPORAN PPh PASAL 4 AYAT (2) PADA PT WIRA INSANI

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ABSTRACT TTE IMPLEMENTATION OF INCOME TAX I,AW IN WITHHOLDING' DEPOSIT AND BEPORTING OF INCOME TAXARTICLE 4 PARAGRAPH (2) AT WIRA INSAI\U COMPANTY By: ARMAN KARIX) The goal of this research is for finding out the furpl€nenlation of Income Tax lalv in withholding deposit and reporting tax income article 4 paragraph (l) at Wne INSANI COMPANY located in Talavera Building Office Park on 16'floor, TB. Simatupang Kav 22-26 Cllalr.dak South Jakarta. The used research method in this research is descriptive method. The data collection technique in this research is interview, documents learning that related with the research and analysis toward the obtained data Based on the research, the done withholding by WIRA INSANI COMPANY with the Tax Cut Proof used the prevailed t aw, although in implementation happened the calculation error in January so less cut Rp 2.334.000'00 and the Tax Cut Proof is incomplete in November. WIRA .INSANI COMPAI'IY implemented the Income Tax Law in Income Tax withholding article 4 paragraph (2) well, nevertheless WIRA INSANI COMPANY deposit overdue so it got 2o/o fine per month in March for Rp 547.016,00 and in July for Rp 269,368,00. While in Income Tax Reporting article 4 paragraph (2), WIRA INSANI COMPANY implemented the Income Tax Iaw well. Because the periode amouncemeDt and the attachment filled completely by e-filling system and reported precisely, but the writing enor happens at rale 9,81% on January' So, that it - imposLd the fine 2% because of human error. The total paid is Rp 2.380.680,00. Withholding, deposit and reporting in Income Tax article 4 paragraph (2) at WIRA INSANI COMPANY implemented the Income Tax law well but in t}e implemenlation is not yet because still fined.