Analysis of Calculation, Withdrawal and Reporting of Income Tax Article 23 For Cleaning Services at PT. Pelindo I Belawan Branch

Authors

  • Junawan Universitas Pembangunan Panca Budi
  • Anis Dary Arinto Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.61306/ijmea.v1i2.19

Keywords:

Cleaning services, Income Tax Article 23, Law no. 36 of 2008, PT. Pelindo I Belawan Branch, Tax regulations

Abstract

The purpose of writing this final assignment is to find out whether calculating, withholding and reporting PPh Article 23 for cleaning services at PT. Pelindo I Belawan Branch in accordance with Law no. 36 of 2008. The data collection methods used in preparing this final assignment are secondary and primary methods. The research was conducted at PT. Pelindo I Belawan Branch. The data analysis technique in this research is descriptive qualitative. Cleaning services are one of the services that are subject to withholding from Income Tax Article 23 in accordance with Law no. 36 of 2008 concerning income tax. The imposition of the Article 23 Income Tax withholding rate which is withheld by PT. Pelindo I Belawan Branch is 2% of the gross amount. Because ISS Indonesia as the service vendor has a NPWP. The results of the research are that the imposition of Income Tax Article 23 on cleaning services provided by PT. Pelindo I Belawan Branch is in accordance with Law no. 36 of 2008.

References

Deslivia, N., & Christine, D. (2021). Pemotongan, Penyetoran, Dan Pelaporan Pajak Penghasilan (Pph) Pasal 23 Pada PT Bank Pembangunan Daerah Jawa Barat & Banten. Jurnal Akuntansi Bisnis dan Ekonomi (JABE), 7(1), 1869-1880.

Deslivia, N., & Christine, D. (2021). Pemotongan, Penyetoran, Dan Pelaporan Pajak Penghasilan (Pph) Pasal 23 Pada PT Bank Pembangunan Daerah Jawa Barat & Banten. Jurnal Akuntansi Bisnis dan Ekonomi (JABE), 7(1), 1869-1880. DOI: https://doi.org/10.33197/jabe.vol7.iss1.2021.631

Nurhalimah, N., Den Ka, V. S., & Ilham, I. (2022). Tinjauan pelaksanaan pemotongan, penyetoran, dan pelaporan pajak penghasilan pasal 23 pada PT Lagaligo Lines. Income Journal: Accounting, Management and Economic Research, 1(2), 1-9.

Setyawardana, R., Kalangi, L., & Budiarso, N. S. (2021). penerapan pajak penghasilan pasal 23 atas jasa agen pada pt. jasaraharja putera cabang manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(1).

Mulyani, S., & Efriadi, A. R. (2021). Analisis Perlakuan Pajak Penghasilan Pasal 23 Atas Jasa Untuk Menetapkan Fee Fintech Peer to Peer Lending PT Esta Kapital Fintek Pada PT Esta Dana Ventura. Jurnal Akuntansi dan Manajemen, 18(01), 59-67. DOI: https://doi.org/10.36406/jam.v18i01.355

Hutasoit, T. L. E., Sitanggang, M. W., & Syahputra, R. (2022). PERHITUNGAN, PEMOTONGAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA DINAS TENAGA KERJA PROVINSI SUMATERA UTARA. Prosiding Konferensi Nasional Social & Engineering Polmed (KONSEP), 3(1), 434-442.

Nuryanti, E. D. (2021). ANALISIS PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 SERTA TINJAUANNYA DARI SUDUT PANDANG ISLAM (Studi Kasus Pada PT Muara Juara tahun 2020) (Doctoral dissertation, Universitas YARSI).

Harjo, D., Prihadini, D., & Agustianto, J. P. (2023). BUKU AJAR PEMOTONGAN DAN PEMUNGUTAN PAJAK PENGHASILAN.

Downloads

Published

18-11-2023

Issue

Vol. 1 No. 2 (2023): December 2023

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

COPYRIGHT

 Copyright on any article in the International Journal of Management, Economic and Accounting  is fully held by the author under a  Creative Commons Attribution-ShareAlike 4.0 International License.

  1. The author acknowledges that the International Journal of Management, Economic and Accounting has the right to publish for  the  first time with a Creative Commons Attribution-ShareAlike  4.0 International License -  CC BY-SA license.
  2. Authors can enter articles  separately, arrange non-exclusive distribution of manuscripts  that have been published in  this journal into other  versions (eg: sent to institutional respository  of  authors, publications into books, etc.),  by acknowledging that the  manuscript has been first published  in the  National Journal of Computer Technology (JNASTEK).

LICENSE
The International Journal of Management, Economic and Accounting is published under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License. This license  permits any  person to copy and redistribute  this material  in any form or format, modify, alter  , and create derivatives of  this material    for  any purpose, including commercial interests,  as  long as they credit the  author for the original work.