CALCULATIONS AND REPORTING FINAL PPh 4 Paragraph (2) PT SELENA CAHAYA GEMILANG SURABAYA

Abstrak

This research aims to determine the calculation and reporting of PPh Article 4 Paragraph (2) of PT Selena
Cahaya Gemilang. The method used in the research is descriptive - qualitative, namely describing how to
calculate and report Final Income Tax Article 4 Paragraph (2) with the provisions of PP No. 46 of 2013, and
PP no. 23 of 2018. The research results show that PT Selena Cahaya Gemilang earns income not exceeding
IDR 4,800,000,000.00, the amount of PPh owed by PT Selena Cahaya Gemilang is IDR 3,660,467.00 for the
period January to December 2018, so PT Selena Cahaya Gemilang uses the 0.5% Final Income Tax facility.