RAHMAWATI MAJID, SHULFI (2023) MEKANISME PENYETORAN DAN PELAPORAN PPH PASAL 23 PADA DINAS PERHUBUNGAN KOTA CILEGON. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
PPh Article 23 is a tax imposed on income from capital, participation in services, prizes, interest, dividends, royalties, or gifts and awards other than those withheld from PPh Article 21. Withholding PPh 23 is carried out by the income provider in connection with payments in the form of dividends, interest, royalty, rent, and services to taxpayers and permanent establishments (BUT). This writing aims to find out the mechanism for depositing and reporting income tax under Article 23 for services performed at the Cilegon City Transportation Service in the 2021 period and to prove that the Transportation Service has carried out its tax obligations correctly in accordance with applicable laws and regulations. This writing uses a descriptive method with data collection techniques in the form of interviews, observation, and documentation. The object of this writing is the Cilegon City Transportation Service Office. The results of the writing prove that the implementation of depositing and reporting income tax under Article 23 for services in 2021 carried out at the Cilegon City Transportation Service is sufficient to be said to be compliant and in accordance with legislation.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | PPh pasal 23 adalah pajak yang dikenakan pada penghasilan atas modal, penyertaan jasa, hadiah, bunga, deviden, royalti atau hadiah dan penghargaan, selain yang dipotong PPh pasal 21. Pemotongan pph 23 dilakukan oleh pihak pemberi penghasilan sehubungan dengan pembayaran berupa dividen, bunga, royalti, sewa, dan jasa kepada Wajib Pajak, dan Bentuk Usaha Tetap (BUT). Penulisan ini bertujuan untuk mengetahui mekanisme penyetoran dan pelaporan pajak penghasilan pasal 23 atas jasa yang dilakukan pada Dinas Perhubungan Kota Cilegon di periode 2021, untuk membuktikan bahwa Dinas Perhubungan telah melakukan kewajiban perpajakannya dengan benar sesuai dengan peraturan perundang-undangan yang berlaku. Penulisan ini menggunakan metode deskirptif dengan Teknik pengumpulan data berupa wawancara, observasi, dan teknik dokumentasi. Objek Penulisan adalah Kantor Dinas Perhubungan Kota Cilegon. Hasil penulisan membuktikan bahwa pelaksanaan penyetoran, dan pelaporan pajak penghasilan pasal 23 atas jasa pada tahun 2021 yang dilakukan pada Dinas Perhubungan Kota Cilegon sudah cukup dikatakan patuh dan sesuai dengan perundang-undangan. | |||||||||
| Uncontrolled Keywords: | Mechanism, Income Tax Article 23, Tax Revenue, Withholding and Depositing PPh 23 Mekanisme, PPh Pasal 23, Kewajban Pajak, Pemotongan dan Penyetoran PPh 23 | |||||||||
| Subjects: | A General Works > AI Indexes (General) A General Works > AI Indexes (General) L Education > L Education (General) L Education > LB Theory and practice of education L Education > LB Theory and practice of education > LB2300 Higher Education Communication > Communication (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | mrs Shulfi Rahmawati Majid | |||||||||
| Date Deposited: | 18 Jul 2023 14:02 | |||||||||
| Last Modified: | 20 Jul 2023 12:10 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/26663 |
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