Puspa Dwi Azhari, Fitria (2022) IMPLEMENTASI PERHITUNGAN, PEMOTONGAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS SEWA DAN JASA PADA PT. INDONESIA POWER SURALAYA PGU. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Tujuan dari penulisan Laporan Tugas Akhir ini adalah untuk mengetahui bagaimana perhitungan dan prosedur pemotongan PPh Pasal 23 atas sewa dan jasa pada PT. Indonesia Power Suralaya PGU, serta untuk mengetahui kendala yang dihadapi PT. Indonesia Power Suralaya PGU dalam imlementasi perhitungan, pemotongan, dan pelaporan PPh Pasal 23 atas sewa dan jasa serta bagaimana solusi dalam mengatasi kendala yang terjadi. Metode yang digunakan dalam penulisan Laporan Tugas Akhir ini adalah metode deskriptif. Data yang digunakan dalam penulisan ini adalah data primer dan data sekunder. Data Primer adalah data yang diperoleh dengan cara melakukan wawancara langsung kepada pegawai Divisi Keuangan dan Perpajakan PT. Indonesia Power Suralaya PGU. Sumber data skunder seperti Tabel Tarif Pengenaan Pajak Penghasilan (PPh) Pasal 23, Alur Pemotongan Pajak Penghasilan (PPh) Pasal 23, dan sebagainya. Metode pengumpulan data yang digunakan yaitu observasi, wawancara, studi pustaka dan dokumentasi. Hasil dari Laporan Tugas Akhir ini menunjukan bahwa Perhitungan PPh Pasal 23 Atas Sewa dan Jasa Pada PT. Indonesia Power Suralaya PGU sudah dilakukan dengan benar dan sesuai berdasarkan Undang-undang Pajak Penghasilan No. 36 Tahun 2008 pasal 23 ayat (1). Prosedur PPh Pasal 23 atas Sewa dan Jasa pada PT. Indonesia Power Suralaya PGU sudah dilakukan dengan benar dan sesuai berdasarkan Peraturan Direktur Jenderal Pajak Nomor PER�05/PJ/2017. Prosedur pelaporan PPh Pasal 23 pada PT. Indonesia Power Suralaya PGU sudah dilakukan dengan benar dan sesuai berdasarkan Peraturan Direktur Jenderal Pajak Nomor PER-02/PJ/2019. Penerapan PPh Pasal 23 atas sewa dan jasa pada PT. Indonesia Power Suralaya PGU masih terdapat kendala yaitu masih terdapat kesalahan input pada bukti potong PPh Pasal 23.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | The purpose of writing this Final Project Report is to find out how the calculation and procedure of withholding Income Tax Article 23 on leases and services at PT. Indonesia Power Suralaya PGU, and to find out the obstacles faced by PT. Indonesia Power Suralaya PGU in implementing the calculation, deduction, and reporting of Income Tax Article 23 on leases and services and how to solve the problems that occur. The method used in writing this Final Project Report is a descriptive method. The data used in this paper are primary data and secondary data. Primary Data is data obtained by conducting interviews directly to the employees of the Finance and Taxation Division of PT. Indonesia Power Suralaya PGU. Secondary data sources such as the Table of Income Tax Imposition Rate (PPh) Article 23, Income Tax Withholding Flow (PPh) Article 23, and so on.. Data collection methods used are observation, interviews, literature study and documentation. The results of this Final Project Report show that the Calculation of Income Tax Article 23 on Leases and Services at PT. Indonesia Power Suralaya PGU has been carried out correctly and accordingly based on the Income Tax Law No. 36 of 2008 article 23 paragraph (1). Income Tax Article 23 Procedure on Leases and Services at PT. Indonesia Power Suralaya PGU has been done correctly and accordingly based on the Regulation of the Director General of Taxes Number PER-05/PJ/2017. The procedure for reporting PPh Article 23 at PT. Indonesia Power Suralaya PGU has been carried out correctly and according to the Director General of Taxes Regulation Number PER-02/PJ/2019. Application of Income Tax Article 23 on leases and services at PT. Indonesia Power Suralaya PGU still has obstacles, namely there are still input errors in the proof of withholding income tax article 23. Keywords : Calculation, Withholding, Reporting, Income Tax, Income Tax Article 23 on Rentals and Services | |||||||||
| Uncontrolled Keywords: | Kata kunci : Perhitungan, Pemotongan, Pelaporan, Pajak Penghasilan, PPh Pasal 23 atas Sewa dan Jasa | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 01 Aug 2022 14:41 | |||||||||
| Last Modified: | 01 Aug 2022 14:41 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/15067 |
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