<![CDATA[His study examines the role of tax understanding and taxpayer awareness in the implementation of Final Income Tax (PPh Final) payments at CV Semar Berkah Mandiri. The study addresses payment delays, the practice of combining tax payments across periods, and outstanding tax liabilities identified during 2023–2025. A descriptive qualitative design was adopted, involving the director and administrative/financial staff selected purposively based on their involvement in the company’s tax administration. Data were obtained through in-depth interviews, direct observation, and documentation, followed by inductive analysis using the Miles and Huberman model and data validation through triangulation. The results indicate that the company possesses a basic understanding of PPh Final obligations and calculation procedures. However, knowledge regarding payment and reporting deadlines, Coretax utilization, and administrative sanctions remains inadequate. Although taxpayer awareness has developed at the normative level, it has not been consistently implemented through systematic tax administration. Of the 30 tax periods examined, 60% of the nominal tax obligation had been settled, while 40% remained outstanding, accompanied by delayed and combined payments. The findings indicate that stronger tax compliance requires improvements in tax understanding and awareness supported by a more systematic and structured tax administration mechanism.]]>
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