Nurul Hikmah, Adilla (2023) MEKANISME PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA LAIN PADA DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Taxes have a role that is quite impactful for social development in Indonesia, namely increasing the welfare and prosperity of the community. The problem that arises is that there is a mistake in catering services including VAT or PPh 23, and administration that is not neat enough to cause difficulties in inputting data, besides that human resources are less trained which causes problems in terms of taxation such as inputting NPWP. This writing aims to find out how the mechanism for Withholding, Depositing, and Reporting Income Tax Article 23 for services at the Department of Manpower and Transmigration of Serang Regency. This writing uses descriptive methods with data collection techniques in the form of interviews, observation, and documentation techniques. The object of this writing is the Department of Manpower and Transmigration of Serang Regency. The results of the writing show that in general it is in accordance with the applicable law, namely in terms of making Withholding, Depositing, and Reporting of Income Tax Article 23 for services. Based on the research results obtained during the internship, namely the Mechanism of Withholding, Depositing, and Reporting of Article 23 Income Tax on Other Services at the Manpower and Transmigration Office of Serang Regency is in accordance with Minister of Finance Regulation Number 141/PMK.03/2015 Concerning Other Services as intended in Article 23 Paragraph (1) Letter C Number 2 Law Number 7 of 1983 concerning Income Tax as amended several times, most recently by Law Number 36 of 2008.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Pajak memiliki peran yang cukup berdampak bagi pembangunan sosial di Indonesia yakni meningkatkan kesejahteraan dan kemakmuran masyarakat. Permasalahan yang timbul adalah adanya kekeliruan atas jasa catering termasuk ke PPN atau PPh 23, dan administrasi yang kurang rapi sehingga menyebabkan kesulitan dalam menginput data, selain itu sumber daya manusia yang kurang terlatih sehingga menyebabkan kendala dalam hal perpajakan seperti penginputan NPWP. Penulisan ini bertujuan untuk mengetahui bagaimana mekanisme Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 23 atas jasa pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Serang. Penulisan ini menggunakan metode deskriptif dengan teknik mengumpulkan data berupa wawancara, observasi, dan teknik dokumentasi. Objek penulisan ini adalah pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Serang. Hasil penulisan menunjukan secara garis besar telah sesuai dengan undang-undang yang berlaku yaitu dalam hal melakukan Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 23 atas jasa. Berdasarkan hasil penelitian yang diperoleh selama kegiatan magang yaitu Mekanisme Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 23 Atas Jasa Lain Pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Serang telah sesuai dengan Peraturan Menteri Keuangan Nomor 141/PMK.03/2015 Tentang Jasa Lain sebagaimana dimaksud dalam Pasal 23 Ayat (1) Huruf C Angka 2 Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan sebagaimana telah beberapa kali diubah terakhir dengan Undang�Undang Nomor 36 Tahun 2008. | |||||||||
| Uncontrolled Keywords: | Mechanism of Income Tax (PPh) Article 23, Regulation of the Minister of Finance 141/PMK.03/2015, DISNAKERTRANS of Serang Regency Mekanisme Pajak Penghasilan (PPh) Pasal 23, Peraturan Menteri Keuangan 141/PMK.03/2015, DISNAKERTRANS Kabupaten Serang | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
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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: | Adilla Nurul Hikmah | |||||||||
| Date Deposited: | 31 Oct 2023 09:50 | |||||||||
| Last Modified: | 31 Oct 2023 09:50 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29004 |
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