Calculation of Final Income Tax

Oct 13, 2025 by talynt.org 4 views

Analysis of Calculation of Final Income Tax Article 4 paragraph 2 for Land and Building Leases at PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office

As one of the leading national airlines in Indonesia, PT. Garuda Indonesia (Persero) Tbk. has a significant presence in various cities across the country, including Medan. The company's operations in Medan are supported by a branch office that occupies land and buildings owned by other parties. The use of these properties gives rise to tax obligations for PT. Garuda Indonesia (Persero) Tbk. in the form of Final Income Tax (PPh) Article 4 paragraph 2 for land and building leases.

Understanding Final Income Tax Article 4 paragraph 2

The final PPh Article 4 paragraph 2 is a type of tax imposed on certain income set by the government, including land and building rent. The calculation is relatively simple, which is 2% of the total rent paid. This article will analyze the calculation of the Final Income Tax Article 4 paragraph 2 of the leases of land and buildings borne by PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office, taking into account the prevailing tax provisions.

Aspects Analyzed

This article will review the following aspects related to the calculation of the final PPh Article 4 paragraph 2 for land and building leases:

Legal Basis

The legal basis governing the calculation of the final PPh Article 4 paragraph 2, specifically related to land and building leases, as well as rules related to tax objects, tariffs, and tax periods, will be reviewed. This includes:

Tax Law: The Indonesian Tax Law (Undang-Undang Pajak) and its implementing regulations will be analyzed to understand the provisions related to final income tax.
Regulations: The regulations issued by the Ministry of Finance and the Directorate General of Taxation will be reviewed to understand the specific rules related to land and building leases.
Tax Provisions: The tax provisions related to land and building leases, including the definition of taxable income, tax objects, and tax periods, will be analyzed.

Rental Amount

The determination of the amount of lease that is the object of the final PPh Tax Article 4 paragraph 2 will be analyzed. This includes:

Lease Agreement: The lease agreement between PT. Garuda Indonesia (Persero) Tbk. and the land and building owner will be reviewed to understand the terms and conditions of the lease.
Rent Payment: The rent payment made by PT. Garuda Indonesia (Persero) Tbk. will be analyzed to determine the amount of taxable income.
Taxable Income: The taxable income will be calculated based on the rent payment made by PT. Garuda Indonesia (Persero) Tbk.

Calculation of Final Income Tax

The steps in calculating the final PPh Article 4 paragraph 2 for land and building leases paid by PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office will be explained in detail. This includes:

Tax Rate: The tax rate of 2% will be applied to the taxable income to calculate the final income tax.
Tax Calculation: The tax calculation will be performed based on the taxable income and the tax rate.
Tax Payment: The tax payment will be made by PT. Garuda Indonesia (Persero) Tbk. to the government.

Reporting Obligations

The final income tax reporting obligation Article 4 paragraph 2 that must be met by PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office will be discussed. This includes:

Tax Return: The tax return will be filed by PT. Garuda Indonesia (Persero) Tbk. to report the final income tax paid.
Tax Payment: The tax payment will be made by PT. Garuda Indonesia (Persero) Tbk. to the government.
Tax Audit: The tax audit will be conducted by the Directorate General of Taxation to ensure compliance with tax laws and regulations.

Benefits of Analysis

This article is expected to provide benefits to various parties, including:

PT. Garuda Indonesia (Persero) Tbk. Branch Office Medan

This article can help companies in understanding their tax obligations related to land and building rental, as well as ensuring the calculation and reporting of the final PPh Article 4 paragraph 2 is carried out correctly.

Other Taxpayers

This article can be a reference for other taxpayers who have similar tax objects, especially related to land and building leases.

Tax Law Enforcement

This article can be a source of information and analysis material for tax law enforcers in carrying out their duties.

Conclusion

Analysis of Calculation of Final Income Tax Article 4 paragraph 2 of land and building rent at PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office will provide a clearer picture related to company taxation obligations related to the use of land and buildings owned by other parties. This article is expected to be a guide for companies and related stakeholders in understanding and fulfilling the applicable tax obligations.

Recommendations

Based on the analysis, the following recommendations are made:

PT. Garuda Indonesia (Persero) Tbk. should ensure that the calculation and reporting of the final PPh Article 4 paragraph 2 is carried out correctly.
Other taxpayers should refer to this article as a guide in understanding and fulfilling their tax obligations related to land and building leases.
Tax law enforcers should use this article as a source of information and analysis material in carrying out their duties.

By following these recommendations, companies and taxpayers can ensure compliance with tax laws and regulations, and avoid any potential penalties or fines.
Frequently Asked Questions (FAQs) on Final Income Tax Article 4 paragraph 2 for Land and Building Leases at PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office

As a follow-up to the analysis of the calculation of final income tax Article 4 paragraph 2 for land and building leases at PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office, we have compiled a list of frequently asked questions (FAQs) to provide further clarification and guidance.

Q1: What is the final income tax Article 4 paragraph 2?

A1: The final income tax Article 4 paragraph 2 is a type of tax imposed on certain income set by the government, including land and building rent. The calculation is relatively simple, which is 2% of the total rent paid.

Q2: Who is required to pay the final income tax Article 4 paragraph 2?

A2: The final income tax Article 4 paragraph 2 is required to be paid by individuals or entities that receive income from land and building leases, including PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office.

Q3: What is the tax rate for the final income tax Article 4 paragraph 2?

A3: The tax rate for the final income tax Article 4 paragraph 2 is 2% of the total rent paid.

Q4: How is the taxable income calculated for the final income tax Article 4 paragraph 2?

A4: The taxable income is calculated based on the rent payment made by PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office.

Q5: What is the deadline for filing the tax return for the final income tax Article 4 paragraph 2?

A5: The deadline for filing the tax return for the final income tax Article 4 paragraph 2 is typically 30 days after the end of the tax period.

Q6: What are the consequences of not paying the final income tax Article 4 paragraph 2?

A6: Failure to pay the final income tax Article 4 paragraph 2 may result in penalties and fines, as well as interest on the unpaid tax amount.

Q7: Can PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office claim a deduction for the final income tax Article 4 paragraph 2?

A7: Yes, PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office may claim a deduction for the final income tax Article 4 paragraph 2 in its tax return.

Q8: How can PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office ensure compliance with the final income tax Article 4 paragraph 2?

A8: PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office can ensure compliance with the final income tax Article 4 paragraph 2 by:

Keeping accurate records of rent payments and tax payments
Filing the tax return on time
Paying the tax amount due
Claiming a deduction for the final income tax Article 4 paragraph 2 in its tax return

Q9: Can other taxpayers refer to this article as a guide in understanding and fulfilling their tax obligations related to land and building leases?

A9: Yes, other taxpayers can refer to this article as a guide in understanding and fulfilling their tax obligations related to land and building leases.

Q10: Can tax law enforcers use this article as a source of information and analysis material in carrying out their duties?

A10: Yes, tax law enforcers can use this article as a source of information and analysis material in carrying out their duties.

By answering these frequently asked questions, we hope to provide further clarification and guidance on the final income tax Article 4 paragraph 2 for land and building leases at PT. Garuda Indonesia (Persero) Tbk. Medan Branch Office.