Evaluasi Perhitungan, Pemungutan, dan Pelaporan PPh Pasal 4 Ayat (2) pada Dinas Bina Marga dan Penataan Ruang Jawa Barat
DOI:
https://doi.org/10.51903/kompak.v19i2.4071Keywords:
Accountability, PPh Article 4 Paragraph 2 , CoreTax, GovernmentAbstract
This research aims to evaluate the calculation, collection, and reporting procedures of Article 4 Paragraph (2) Income Tax at the Department of Highways and Spatial Planning (DBMPR) of West Java Province for the 2025 fiscal year. The primary focus is to analyze the alignment of field tax practices with applicable regulations and the effectiveness of the new CoreTax digital system in supporting government tax administrative compliance. The research method employed is a qualitative approach with a case study design. Data were collected through field observations, structured interviews with treasurers and finance staff, and documentation from the CoreTax system. The results indicate that the tax calculation has been accurately executed using the automated system, despite challenges with short e-billing durations. Collection procedures are systematic through direct deductions by the Regional General Treasurer, yet obstacles remain regarding deposit balance discrepancies between regional financial systems (SIPD) and CoreTax. Regarding reporting, initial mass delays occurred during the February to May 2025 tax periods due to server instability and adaptation phases, but compliance improved significantly thereafter. This study concludes that while unification increases transparency, optimal system integration between local and central databases is urgently needed.References
[1] R. A. Fahrezi and A. Sunani, "Analisis kepatuhan pajak penghasilan pasal 21, pasal 23 dan pasal 4 ayat 2 pada PT ABC tahun 2023," Jurnal Revenue: Jurnal Ilmiah Akuntansi, vol. 5, no. 1, pp. 838-847, 2024.
[2] A. Halim, I. R. Bawono, and A. Dara, Perpajakan: Konsep, Aplikasi, Contoh, dan Studi Kasus. Jakarta: Salemba Empat, 2020.
[3] E. Kirchler, The Economic Psychology of Tax Behaviour. 2005.
[4] A. Lydia, S. Maweru, N. S. Budiarso, and I. G. Suwetja, "Evaluation of final income tax on construction services based on Government Regulation Number 9 of 2022 at CV. CIDA," Journal of Governance, Taxation and Auditing, vol. 1, no. 3, pp. 364–369, 2022.
[5] N. G. Mankiw, Principles of Economics. 2021.
[6] Mardiasmo, Perpajakan. Yogyakarta: ANDI, 2018.
[7] L. S. Nowell, J. M. Norris, D. E. White, and N. J. Moules, "Thematic analysis: Striving to meet the trustworthiness criteria," International Journal of Qualitative Methods, vol. 16, no. 1, 2017, doi: 10.1177/1609406917733847.
[8] R. Patimah and C. Saepuloh, "Analisis penerapan alokasi dana desa dalam upaya meningkatkan pembangunan Desa Girimukti Kecamatan Saguling Kabupaten Bandung Barat," Jurnal Bina Manajemen, vol. 13, no. 2, pp. 1–10, 2025, doi: 10.52859/jbm.v13i2.747.
[9] Pemerintah Provinsi Jawa Barat, Peraturan Gubernur Jawa Barat Nomor 51 Tahun 2016 tentang Tugas Pokok, Fungsi, Rincian Tugas Unit, dan Tata Kerja Dinas Bina Marga dan Penataan Ruang, Bandung, 2016. [Online]. Available: https://peraturan.bpk.go.id/Details/176218/pergub-prov-jawa-barat-no-51-tahun-2016
[10] Pemerintah Provinsi Jawa Barat, Peraturan Gubernur (PERGUB) Provinsi Jawa Barat Nomor 30 Tahun 2022 tentang Pembentukan dan Susunan Organisasi Cabang Dinas, Unit Pelaksana Teknis Daerah, dan Unit Organisasi Bersifat Khusus di Lingkungan Pemerintah Daerah Provinsi Jawa Barat, Bandung, 2022.
[11] Kementerian Keuangan Republik Indonesia, Peraturan Menteri Keuangan (PMK) Nomor 9/PMK.03/2018 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 243/PMK.03/2014 tentang Surat Pemberitahuan (SPT), Jakarta, 2018. [Online]. Available: https://peraturan.bpk.go.id/Details/111956/pmk-no-9pmk032018
[12] Kementerian Keuangan Republik Indonesia, Peraturan Menteri Keuangan (PMK) Nomor 242/PMK.03/2014 tentang Tata Cara Pembayaran dan Penyetoran Pajak, Jakarta, 2014. [Online]. Available: https://peraturan.bpk.go.id/Details/121991/pmk-no-242pmk032014
[13] Pemerintah Republik Indonesia, Peraturan Pemerintah (PP) Nomor 40 Tahun 2009 tentang Perubahan atas Peraturan Pemerintah Nomor 51 Tahun 2008 tentang Pajak Penghasilan atas Penghasilan dari Usaha Jasa Konstruksi, Jakarta, 2009. [Online]. Available: https://peraturan.bpk.go.id/Details/4961
[14] Pemerintah Republik Indonesia, Peraturan Presiden (PERPRES) Nomor 40 Tahun 2018 tentang Pembaruan Sistem Administrasi Perpajakan, Jakarta, 2018. [Online]. Available: https://peraturan.bpk.go.id/Details/77914/perpres-no-40-tahun-2018
[15] Pemerintah Republik Indonesia, Peraturan Pemerintah (PP) Nomor 9 Tahun 2022 tentang Perubahan Kedua atas Peraturan Pemerintah Nomor 51 Tahun 2008 tentang Pajak Penghasilan atas Penghasilan dari Usaha Jasa Konstruksi, Jakarta, 2022. [Online]. Available: https://peraturan.bpk.go.id/Details/199710/pp-no-9-tahun-2022
[16] I. H. Zakaria, F. Santoso, and I. P. Christanti, "Analisis Penerapan Pajak Penghasilan Pasal 23 Dan Pajak Penghasilan Pasal 4 Ayat 2 Atas Jasa Konstruksi Pada Pt Abc Tahun 2022," in Seminar Nasional Pariwisata dan Kewirausahaan (SNPK), vol. 3, pp. 564-572, May 2024.
[17] S. N. Rahma and L. Ekowati, "Analisis Kepatuhan Perpajakan PPh Pasal 23 dan PPh Pasal 4 ayat (2) Dengan Menggunakan E-Bupot Unifikasi Pada PT ABC," in Seminar Nasional Akuntansi dan Manajemen PNJ, vol. 6, no. 2, 2025.
[18] Sucianti, I. Burhan, and Ilham, "Tinjauan perhitungan, penyetoran dan pelaporan PPh Pasal 4 Ayat 2 atas penjualan tanah dan bangunan PT Hidayat Bintang Property," Jurnal Pabean, vol. 3, no. 2, p. 243, 2021. [Online]. Available: https://journal.politeknikbosowa.ac.id/pabean/article/view/170/56
[19] Sugiono, Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: ALFABETA, 2023.
[20] Pemerintah Republik Indonesia, Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan, Jakarta, 2021. [Online]. Available: https://jdih.kemenkeu.go.id/dok/uu-7-tahun-2021
[21] Pemerintah Republik Indonesia, Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 tentang Perubahan Keempat atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan, Jakarta, 2008. [Online]. Available: https://peraturan.bpk.go.id/details/39704/uu-no-36-tahun-2008
[22] W. Winarti and I. S. Supyan, "Peranan literasi keuangan dalam mengatur perencanaan keuangan individu," Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi), no. 4, 2021.
[23] R. K. Yin, Case Study Research and Applications, 6th ed. Thousand Oaks, CA: SAGE Publications Ltd, 2018.
[24] Q. Qomaruddin and H. Sa'diyah, "Kajian teoritis tentang teknik analisis data dalam penelitian kualitatif: Perspektif Spradley, Miles dan Huberman," Journal of Management, Accounting, and Administration, vol. 1, no. 2, pp. 77-84, 2024.
[25] M. A. Thalib, "Pelatihan analisis data model Miles dan Huberman untuk riset akuntansi budaya," Madani: Jurnal Pengabdian Ilmiah, vol. 5, no. 1, pp. 23-33, 2022.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Vitara Pier, Dian Anita
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
