ANALISIS DAMPAK PERATURAN PEMERINTAH NOMOR 9 TAHUN 2022 TENTANG PPH FINAL JASA KONSTRUKSI

Abstract

The purpose of this research is to analyze the impact of the latest regulation on construction business actors. PT PLN (Persero) UP3 Pekanbaru provided primary data to the researcher for this study, which used qualitative research methodology. The results showed that PT PLN (Persero) UP3 Pekanbaru and vendors benefited from the reduction in the Final Income Tax rate. The reduced tax rate increases the motivation of construction businesses to invest and grow, creating a more conducive climate for investment, innovation, and overall development of the construction industry. The reduction in the tax percentage eases the tax burden without incurring significant additional administrative costs. This research suggests the government to maintain policies that ease the tax burden for companies and vendors, as a positive step in supporting the growth and sustainability of the construction industry, which overall contributes to national economic growth.