TINJAUAN ATAS PENGENAAN PAJAK PENGHASILAN (PPh) PASAL 23 DI PT. INDONESIA POWER PLTU JAWA BARAT 2 PELABUHAN RATU OPERATION AND MAINTENANCE SERVICES UNIT
Daftar Isi:
- This Final Project Report was compiled by Aisawa Alama with Student Number 1741211009. With the title REVIEW ON INCOME TAX INCOME (PPH) ARTICLE 23 IN PT. INDONESIA WEST JAVA POWER PLANT 2 PORTS OF OPERATING QUEEN AND ONE MAINTENANCE SERVICE ". compiled based on the guidance of Ms. Reni Anggriani, SE.,Ak.,CA.,M.Ak and Mr. Elan Eriswanto, SE., MM This report is based on the results of research conducted by the author at PT. Indonesia Power Pltu West Java 2 Pelabuhan Ratu. Article 23 Income Tax is a tax that is levied on capital, surrender, services, prizes for awards other than those which have been deducted pph article 21. at PT. Indonesia Power is charged for the services of each transaction made with the vendor. But on the other hand there is still something that needs to be done related to the erroneous tax payment transaction article 23, PT. Indonesia Power as the recipient of the discussion and the recipient of services to borrow and report tax article 23. This study discusses to study and discuss the imposition of article 23 tax on PT. Indonesia Power and find out what types of services are available at PT. Indonesian Strength. In this study, the author uses a descriptive method that can be interpreted as a problem solving procedure that is saved by describing the state of the research subject or object of research (a person, institution, community, etc.) when searching for facts that can be seen, or displayed the results . Data collection techniques used in this report are interviews, observation and library research. Interview is a method of data conversion by way of question and answer. Observation is a technique of collecting data directly to the company. While the literature study the author conducted a literature study to find and collect information through various media such as journals, reference books, trusted internet sites and government regulations. Based on research that has been done, it can conclude the tax imposition of article 23 at PT. Indonesia Power is carried out well in accordance with the taxation procedures performed. PT. Indonesia Power also carries out tax assignments as cutters and collectors carried out properly in accordance with taxation guidelines. And the efforts made for those at PT. Indonesia Power is right, namely by making tax guidelines called tax guidelines