Analysis of Final Tax Imposition on Construction Services Companies at PT Wijaya Karya (Persero) Tbk on the IDX for the 2021-2024 Period
Keywords:
Final Income Tax, PPh Article 4(2), Construction Services, PT Wijaya Karya, Indonesia Stock Exchange.Abstract
This study analyzes the application of Final Income Tax (PPh) Article 4 paragraph 2 in construction service companies, focusing on PT Wijaya Karya (Persero) Tbk listed on the Indonesia Stock Exchange during 2021–2024. Using a descriptive qualitative method with a document study approach, the research examines the mechanism of imposition, reporting, and the impact of final tax on the company’s financial performance based on secondary data from annual reports and financial statement notes. The findings show that the application of Final Income Tax fluctuated with project values and work volume. In 2021, gross income reached IDR 25.73 trillion with a tax burden of IDR 385.95 billion, increasing to IDR 467.85 billion in 2022 due to rising infrastructure projects. Although 2023 experienced a slowdown, tax payments remained stable at IDR 452.6 billion, and in 2024 they rose again to IDR 508.65 billion. On average, the tax proportion to net profit was 12.8%, indicating fiscal consistency and compliance. The final nature of the tax affects liquidity and financial planning since it cannot be credited against Corporate Income Tax, influencing project margins and cash flow. Nonetheless, its implementation provides legal certainty and efficiency in the construction sector’s taxation framework.
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