Hermawan Ramadhan, Angga (2023) MEKANISME PENGENAAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PERAWATAN MESIN PIP PADA PT KRAKATAU PIPE INDUASTRI. D3 thesis, UNTIRTA.
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Abstract
MEKANISME PENGENAAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PERAWATAN MESIN PIPA PADA PT. KRAKATAU PIPE INDUSTRI Tujuan dari penulisan Laporan Tugas Akhir ini adalah untuk mengetahui Mekanisme Pengenaan pajak penghasilan (PPh) Pasal 23 atas jasa perawatan mesin pipa pada PT. Krakatau Pipe Industri Cilegon dan mengetahui kendala-kendala dalam mekanisme Pemotongan Pajak Penghasilan (PPh) Pasal 23 pada PT. Krakatau Pipe Industri Cilegon Metode yang digunakan dalam 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 secara langsung kepada direktur keuangan dan staff pajak PT. Krakatau Pipe Industri Cilegon. Sumber data sekunder diperoleh dari buku-buku, artikel, Peraturan dan Undang-undang yang berkaitan tentang perpajakan dan jasa perawatan mesin pipa dan juga bukti potong PPh pasal 23 di PT. Krakatau Pipe Industri Cilegon. Metode Pengumpulan data yang digunakan yaitu observasi, Wwancara, studi pustaka,dan dokumentasi.Hasil dari Laporan Tugas Akhir ini menunjukkan bahwa prosedur pemotongan dan pelaporan PPh Pasal 23 atas jasa perawatan mesin pipa sudah sesuai dengan Undang-undang Nomor 36 Tahun 2008 tentang pajak penghasilan dan lebih jelasnya pada PMK No. 141/PMK No. 03/2015 Walaupun masih banyak kendala dalam pelaporan PPh pasal 23 atas jasa perawatan mesin pipa seperti telatnya pelaporan PPh pasal 23, kurang nya pemahaman para penerima jasa tentang Objek PPh Pasal 23, kurangnya komunikasi antara penerima jasa dengan PT. Krakatau Pipe Industri Cilegon yang mengakibatkan perbedaan pemotongan PPh Pasal 23, dan juga fasilitas kantor berupa computer dan leptop yang menyimpan bukti pelaporan pajak yang bias terkendala viru
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | ARTICLE 23 INCOME TAX IMPOSITION MECHANISM FOR PIPE MACHINE MAINTENANCE SERVICES AT PT. KRAKATAU INDUSTRIAL PIPE The purpose of writing this Final Project Report is to find out the mechanism for imposing income tax (PPh) Article 23 for pipe machine maintenance services at PT. Krakatau Pipe Industry Cilegon and knowing the obstacles in the mechanism of Withholding Income Tax (PPh) Article 23 at PT. Krakatau Pipe Industrial Cilegon.The method used in this final report is descriptive method. The data used in this paper are primary data and secondary data. Primary data is data obtained directly from the finance director and tax staff of PT. Krakatau Pipe Industrial Cilegon. Secondary data sources were obtained from books, articles, regulations and laws related to taxation and pipe machine maintenance services as well as proof of withholding income tax article 23 at PT. Krakatau Pipe Industrial Cilegon. Data collection methods used are observation, interviews, literature study, and documentation. The results of this Final Project Report show that the procedures for deducting and reporting PPh Article 23 for pipe machine maintenance services are in accordance with Law Number 36 of 2008 concerning income tax and more details in PMK No. 141/PMK No. 03/2015 Although there are still many obstacles in reporting PPh article 23 for pipe machine maintenance services such as late reporting of PPh article 23, lack of understanding of service recipients about PPh Article 23 objects, lack of communication between service recipients and PT. Krakatau Pipe Industry Cilegon which results in differences in Article 23 PPh deductions, as well as office facilities in the form of computers and laptops that store proof of tax reporting which can be constrained by virusesARTICLE 23 INCOME TAX IMPOSITION MECHANISM FOR PIPE MACHINE MAINTENANCE SERVICES AT PT. KRAKATAU INDUSTRIAL PIPE The purpose of writing this Final Project Report is to find out the mechanism for imposing income tax (PPh) Article 23 for pipe machine maintenance services at PT. Krakatau Pipe Industry Cilegon and knowing the obstacles in the mechanism of Withholding Income Tax (PPh) Article 23 at PT. Krakatau Pipe Industrial Cilegon.The method used in this final report is descriptive method. The data used in this paper are primary data and secondary data. Primary data is data obtained directly from the finance director and tax staff of PT. Krakatau Pipe Industrial Cilegon. Secondary data sources were obtained from books, articles, regulations and laws related to taxation and pipe machine maintenance services as well as proof of withholding income tax article 23 at PT. Krakatau Pipe Industrial Cilegon. Data collection methods used are observation, interviews, literature study, and documentation. The results of this Final Project Report show that the procedures for deducting and reporting PPh Article 23 for pipe machine maintenance services are in accordance with Law Number 36 of 2008 concerning income tax and more details in PMK No. 141/PMK No. 03/2015 Although there are still many obstacles in reporting PPh article 23 for pipe machine maintenance services such as late reporting of PPh article 23, lack of understanding of service recipients about PPh Article 23 objects, lack of communication between service recipients and PT. Krakatau Pipe Industry Cilegon which results in differences in Article 23 PPh deductions, as well as office facilities in the form of computers and laptops that store proof of tax reporting which can be constrain | |||||||||
| Subjects: | H Social Sciences > Public Administration | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan | |||||||||
| Depositing User: | Angga Hermawan Ramadhan | |||||||||
| Date Deposited: | 25 May 2023 08:33 | |||||||||
| Last Modified: | 25 May 2023 08:33 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/24386 |
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