Meilani Iswandari, . (2025) PROSEDUR ATAS PERHITUNGAN DAN PELAPORAN PPH PASAL 23 ATAS JASA SEWA PADA PT. XYZ. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Taxation is a crucial aspect of a country’s economic system and serves as the main source of state revenue. However, tax revenue realization in Indonesia remains suboptimal, partly due to low taxpayer compliance and a lack of public understanding regarding tax obligations. One of the applicable tax types is Income Tax (PPH), including Article 23 Income Tax, which is imposed on specific types of income. This study aims to explain the process of calculating and reporting Article 23 Income Tax at PT XYZ, which encountered issues due to miscommunication with PT ABC, a third-party entity, resulting in an error in the withholding tax date. The author employed a qualitative descriptive method, collecting data through observation, interviews, and literature review. The results show that the tax calculation and payment were carried out in accordance with prevailing regulations. PT XYZ made the tax payment on the 9th, which is earlier than the maximum deadline for payment as stipulated in the Minister of Finance Regulation (PMK) No. 81 of 2024, which is the 15th of each month. The error in the withholding slip date was corrected, and the periodic tax return (SPT Masa) was submitted on the 18th, still within the deadline specified in PMK No. 9/PMK.03/2018 Article 10, which is the 20th of the month at the latest. The recommendation is to improve coordination with third parties and to conduct thorough reviews and validations.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil : 2210102005] [Pembimbing : Ayunita Ajengtiyas Saputri Mashuri] [Penguji 1 : Dewi Darmastuti] [Ketua Penguji : Amrie Firmansyah] |
| Uncontrolled Keywords: | Tax, taxation, income tax article 23 |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | MEILANI ISWANDARI |
| Date Deposited: | 04 Sep 2025 14:49 |
| Last Modified: | 04 Sep 2025 14:49 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37725 |
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