Evaluasi atas sistem pemotongan, pemungutan, dan penyetoran pajak penghasilan pasal 4 ayat 2 pada PT. RMC
P PT RMC adalah bisnis swasta yang menawarkan layanan penyimpanan dan distribusiproduk, transportasi, manajemen stok, pergudangan, dan pemantauan pergerakan barangdalam skala nasional dan internasional. PT RMC adalah perusahaan yang bertindaksebagai pemotong Pajak Penghasilan (PPh) pasal 4 ayat 2 sekaligus melakukan penyetorandan pelaporan Pajak Penghasilan (PPh) pasal 4 ayat 2 atas jasa persewaan bangunan yangterjadi setiap bulan dari masa Januari-Desember 2021. Sebagaimana yang dimaksud dalamPeraturan Pemerintah No.05 Tahun 2002 tentang Pajak Penghasilan atas Penghasilan dariPersewaan Tanah dan/atau Bangunan.Berdasarkan Peraturan Menteri Keuangan Nomor 242/PMK.03/2014 tentang Tata CaraPembayaran dan Penyetoran Pajak, PT RMC khususnya divisi Finance harus melakukanpemotongan Pajak Penghasilan (PPh) Pasal 4 ayat 2 atas Persewaan Bangunan dan jugamelakukan penyetoran dan pelaporan Pajak Penghasilan (PPh) Pasal 4 ayat 2 yang telahterjadi setiap bulan (masa) nya. Dari kegiatan Persewaan Bangunan tersebut PT RMCsesuai dengan Pasal 4 ayat 2 Undang-Undang PPh melakukan pemotongan PajakPenghasilan (PPh) Pasal 4 ayat 2 dengan tarif 10%.
P PT RMC is a private business that offers product storage and distribution services,transportation, stock management, warehousing, and monitoring of the movement of goods ona national and international scale. PT RMC is a company that acts as an Income Tax (PPh)withholding article 4 paragraph 2 as well as making deposits and reporting of Income Tax(PPh) article 4 paragraph 2 for building rental services that occur every month from JanuaryDecember 2021. As referred to in Government Regulation No.05 of 2002 concerning IncomeTax on Income from Land and/or Building Rentals.Based on the Regulation of the Minister of Finance Number 242 / PMK.03 / 2014concerning Procedures for Payment and Deposit of Taxes, PT RMC, especially the Financedivision, must make withholding of Income Tax (PPh) Article 4 paragraph 2 on BuildingRentals and also make deposits and reporting of Income Tax (PPh) Article 4 paragraph 2which has occurred every month (period). From the Building Rental activities, PT RMC inaccordance with Article 4 paragraph 2 of the Income Tax Law makes deductions from Income Tax (PPh) Article 4 paragraph 2 at a rate of 10%.