MECHANISM FOR COLLECTION, DEPOSIT AND REPORTING PPh Pasal 4 Ayat 2 ON LAND AND BUILDING RENTALS AT CV X IN SURABAY

Abstract

This final project report discusses the collection mechanism for depositing and launching PPh Article 4
paragraph (2) on land and building leases at CV X, which is a company producing various kinds of bread,
located at Tunjungan Plaza 4, 5th Floor Jl. Basuki Rahmat No. 8-12 where CV X is subject to 10% tax rate on
land and building leases.