Analysis Of Compliance In The Procedure For Withholding Income Tax Article 4 Paragraph (2) For Employee Housing Rentals/Buildings At PT Pamapersada Nusantara

Mita Ayudia Oktavia; Sutrisno

doi:10.63922/ijebir.v4i03.1785

Mita Ayudia Oktavia Universitas Islam Indonesia
Sutrisno Universitas Islam Indonesia

DOI: https://doi.org/10.63922/ijebir.v4i03.1785

Keywords: Tax compliance, Article 4 Paragraph (2) Income Tax, Employee housing, Building rental, Integrated e-Tax Processing.

Abstract

Withholding and depositing of Article 4 Paragraph (2) Income Tax on rent/buildings used as housing facilities provided by the company for employees is part of the company's tax obligations that must be carried out in accordance with applicable tax provisions. PT Pamapersada Nusantara as one of the large mining companies provides housing facilities to its employees by means of employees looking for a house then renting it, then it will be paid by the company directly to a third party (the owner of the rented house). This gives rise to an obligation to withhold final Income Tax on the rental payments. This study aims to determine how to withhold and deposit Article 4 Paragraph (2) Income Tax, compliance with tax regulations, and obstacles faced during implementation. This study uses a descriptive qualitative approach by conducting direct observation at PT Pamapersada Nusantara. The results of the study indicate that the company has carried out its tax obligations in accordance with the provisions, including the use of the Integrated Tax Processing e-system that supports electronic and mass tax reporting. However, several obstacles were found, such as data input errors, lack of technical training for related staff, and delays in deposits caused by administrative obstacles. Based on these findings, it is concluded that the company's compliance in implementing the withholding of Article 4 Paragraph (2) Income Tax is quite good, but still requires improvement in technical and managerial aspects through periodic training, evaluation of the reporting system, and increased coordination between departments involved in the taxation process.

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