The purpose of this final project report is to discusses the procedure for deduction, payment, and reporting of PPh Final Article 4 Paragraph 2 on contruction services at PT Kereta Api Indonesia (Persero) Daop 5 Purwokerto. Data collection methods used in this report are activity involvements, interviews, observations, and literature reviews. The results of this report showed that the procedure for deduction, payment, and reporting of Final Income Tax Article 4 Paragraph 2 for contruction services at PT Kereta Api Indonesia (Persero) Daop 5 Purwokerto is already accordance with standard prosedures issued by the Ministry of Finance Indonesia Republic and the Directorate General of Taxes. Obstracles that occur when deduction, payment, and reporting PPh Final Article 4 Paragraph 2 for contruction services are e-SPT or networks that somethimes error, then there is no flowchart. Therefore, network enhancements and flowchart are needed.