Skripsi
PROSEDUR PERHITUNGAN DAN PENYETORAN PAJAK PENGHASILAN (PPh) FINAL PASAL 4 AYAT (2) ATAS PERALIHAN HAK ATAS TANAH DAN BANGUNAN MELALUI LELANG PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG PALEMBANG
The author carried out an internship at the State Assets and Auction Service Office (KPKNL). The title of this final report is “Procedure for the Calculation and Payment of Final Income Tax Article 4 Paragraph (2) on the Transfer of Land and Building Rights through the State Assets and Auction Service Office.” Final Income Tax Article 4 Paragraph (2) is a tax imposed on income derived from the transfer of rights to land and buildings in accordance with applicable tax regulations. The author obtained data through interviews conducted during the internship period. Based on the observations, the procedures for calculating and paying Final Income Tax Article 4 Paragraph (2) have been implemented in accordance with applicable regulations, starting from the tax calculation process to the tax payment process.