Hertya Andriani Analisis Perhitungan, Pemotongan, Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 23 Atas Jasa Angkut Pada PT xxx Di Dame Mitra Solisindo Konsultan Bandar Lampung

Abstract

This research discusses the calculation, deduction, deposit and reporting of income tax article 23 for services at PT xxx at Dame Mitra Solusindo Consultant. The aim of this research is to find out whether this application meets the general provisions and tax procedures. The method used is descriptive qualitative, namely things are researched, described, studied and explained as they are, then conclusions are drawn from the observed phenomena. The research method was carried out using interviews and library data. The results of the research and discussion show that PPh Article 23 is a deduction for income received or accrued by domestic taxpayers arising from capital, providing services, or carrying out activities other than PPh 2. A rate of 2% is imposed on the gross amount of rent or service fees as stated above. regulated in the Income Tax Law Article 23. Those who do not have a Taxpayer Identification Number (NPWP) are subject to a 100% higher rate. The conclusion obtained is that PT xxx as the income cutter in calculating and withholding income tax article 23 has adjusted the applicable rates and procedures. When paying income tax article 23, it is best to continue to increase awareness according to the time specified, to avoid delays in payment. As a consultant service provider, PT Dame Solusindo Consultants partners should report period SPT according to the specified time to avoid reporting delays.