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All Journal Jurnal Akuntansi dan Manajemen
Arievani, Bilqist Putri
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Economics, Econometrics & Finance Social Sciences

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Kepatuhan terhadap peraturan PPh final jasa kontruksi pada perusahaan kontruksi di Indonesia Arievani, Bilqist Putri; Susilawati
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.421

Abstract

This research examines Indonesian construction businesses' compliance with the Final Income Tax on construction services, as governed by Article 4, paragraph (2), of the Income Tax Law, from 2020 to 2024. The study is driven by persistent tax compliance challenges in the construction sector, notwithstanding its important contribution to national economic development. This study aims to investigate the impact of corporate tax knowledge, tax regulations, and tax penalties on Final Income Tax compliance in the construction industry. This study uses an explanatory research design and a quantitative methodology. Panel data regression was used to analyze secondary data from the annual financial statements of 11 construction businesses listed on the Indonesia Stock Exchange. The findings reveal that tax regulatory comprehension, company awareness, and tax penalties have a substantial influence on tax compliance among construction enterprises. This study empirically contributes to the literature on sector-specific tax compliance. It offers practical implications for tax authorities and construction enterprises for enhancing compliance with the Final Income Tax laws
Co-Authors Susilawati