ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 ATAS JASA KONTRUKSI (Studi Kasus Pada CV. Tuberta)

The purpose of this study was to analyze the application final income tax article 4 paragraph 2 on CV. Tuberta which includes calculation, deduction, deposit, and reporting. Based results research for 2021 in implementation construction services rate charged 4%. In 2022 performs service activities as executor tariff is 1.75%. imposed both accordance with government regulations current year. Withholding depositing taxes are carried out by treasurer a user. There still reports that reported late due incomplete documents from users. expected follow changes regulations, especially those related services.