PAJAK PENGHASILAN (PPH) PASAL 4 AYAT 2
Article Sidebar
Main Article Content
Abstract
Income Tax Article 4 Paragraph 2 refers to a final income tax imposed on certain types of income that are definitive and cannot be credited against other income tax liabilities. This policy is designed to simplify tax obligations for specific taxpayers, particularly Micro, Small, and Medium Enterprises (MSMEs), in order to enhance tax compliance and administrative efficiency. This article aims to examine the legal basis, implementation mechanism, and effectiveness of the Final Income Tax under Article 4 Paragraph 2 in increasing tax revenue and taxpayer compliance. The study applies a descriptive-qualitative approach by reviewing various scholarly sources and current tax policies. The findings indicate that while the Final Income Tax offers convenience in payment, challenges remain in terms of outreach, monitoring, and evaluating the policy's effectiveness on national tax contribution.
Keywords: Article 4 Paragraph 2 Income Tax, final tax, MSMEs, tax compliance, tax policy
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
How to Cite
References
Andriani, S., & Nugroho, R. (2023). Perpajakan untuk UMKM di Indonesia: Teori dan Praktik. Jakarta: Penerbit Pajak Indonesia. Diakses dari https://pajakindonesia.co.id/buku/perpajakan-umkm-2023
Budiarti, F. (2021). Pengaruh Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Tingkat Pertumbuhan Wajib Pajak UMKM dan Penerimaan PPh Final Pasal 4 Ayat (2) di KPP Pratama Cibinong (Doctoral dissertation, Fakultas Ekonomi Dan Bisnis Universitas Pakuan).
Darmawan, T. D. (2024). ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK HOTEL, PAJAK RESTORAN, PAJAK PENERANGAN JALAN DAN KONTRIBUSINYA SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KOTA PALOPO (Doctoral dissertation, IAIN PALOPO).
Farhana, N. F., & Wardana, A. B. (2022). Analisis efektivitas penerimaan pajak penghasilan atas perubahan rezim perpajakan wajib pajak badan umkm. Jurnal pajak Dan Keuangan Negara (Pkn), 4(1), 48-60.
Hartono, B. (2024). Kepatuhan Pajak dan Kebijakan Fiskal di Era Digital. Yogyakarta: Deepublish. Diakses dari https://deepublish.com/kepatuhan-pajak-digital-2024
Lestari, D., & Santoso, T. (2025). Analisis Kebijakan Pajak Penghasilan Final untuk UMKM. Bandung: Penerbit Akuntansi. Diakses dari https://penerbitakuntansi.com/analisis-pajak-final-2025
Prasetya, I. (2023). Manajemen Pajak UMKM: Studi Kasus dan Strategi Efektivitas. Surabaya: Erlangga. Diakses dari https://erlangga.co.id/manajemen-pajak-umkm-2023
Sari, M., & Wibowo, A. (2024). Pajak Penghasilan Final dan Dampaknya terhadap Kepatuhan Wajib Pajak. Jakarta: Rajawali Pers. Diakses dari https://rajawalipress.com/pajak-final-kepatuhan-2024
Vientiany, D., Putri, L. A., & Sitepu, R. P. B. (2024). KETENTUAN UMUM PERPAJAKAN DAN TATA CARA PERPAJAKAN. Jurnal Ilmiah Penelitian Mahasiswa, 2(4), 118-129.
Vientiany, D., Zahra, A. A., & Anggraini, W. (2024). IMPLEMENTATION OF INCOME TAX AS A TAX PAYMENT SAVING STRATEGY: IMPLEMENTASI PAJAK PENGHASILAN SEBAGAI STRATEGI PENGHEMAT PEMBAYARAN PAJAK. JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 1(2), 480-490.