PUTRI PRADIPTA, AMALIA (2022) IMPLEMENTASI PAJAK PENGHASILAN (PPh) PASAL 23 ATAS JASA FREIGHT FORWARDING DI PT. PRATAMA GALUH PERKASA. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of writing this final report is to determine the implementation of Article 23 Income Tax (PPh) for freight forwarding services at PT. Pratama Galuh Perkasa and knowing the obstacles in the implementation of Article 23 Income Tax Withholding (PPh) at PT. Pratama Galuh Perkasa. The method used in writing this final report is descriptive method. The data used in this paper are primary data and secondary data. Primary data is data obtained directly to the director of finance and tax staff of PT. Pratama Galuh Perkasa. Secondary data sources are obtained from books, articles, regulations and laws relating to taxation and freight forwarding services and also evidence of withholding PPh Article 23 at PT. Pratama Galuh Perkasa. Data collection methods used are observation, interviews, literature study, and documentation. The results of this final report indicate that the procedure for withholding and reporting Income Tax Article 23 on freight forwarding services is in accordance with Law No. 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 Article 23 Income Tax on freight forwarding services, such as the late reporting of Income Tax Article 23, the lack of understanding of service recipients about the object of Article 23 Income Tax, the lack of communication between service recipients and PT. Pratama Galuh Perkasa, which prevents the difference in withholding Income Tax Article 23, and also office facilities in the form of computers and laptops that store proof of tax reporting, which can be hampered by viruses.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Tujuan dari penulisan Laporan Tugas Akhir ini adalah untuk mengetahui Implementasi Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Pratama Galuh Perkasa dan mengetahui kendala – kendala dalam implementasi Pemotongan Pajak Penghasilan (PPh) Pasal 23 pada PT. Pratama Galuh Perkasa. 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 secara langsung kepada kepala keuangan dan staff pajak PT. Pratama Galuh Perkasa. Sumber data sekunder diperoleh dari buku – buku, artikel, Peraturan dan Undang – Undang yang berkaitan tentang perpajakan dan jasa freight forwarding dan juga bukti potong PPh Pasal 23 di PT. Pratama Galuh Perkasa. Metode pengumpulan data yang digunakan yaitu observasi, wawancara, studi pustaka, dan dokumentasi. Hasil dari Laporan Tugas Akhir ini menunjukkan bahwa prosedur pemotongan dan pelaporan PPh Pasal 23 atas jasa freight forwarding 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 freight forwarding seperti telatnya pelaporan PPh Pasal 23, kurangnya pemahaman para penerima jasa tentang objek PPh Pasal 23, kurangnya komunikasi antara penerima jasa dengan PT. Pratama Galuh Perkasa yang mengakibatkan perbedaan pemotongan PPh Pasal 23, dan juga fasilitas kantor berupa komputer dan laptop yang menyimpan bukti pelaporan pajak yang bisa terkendala virus. | |||||||||
| Uncontrolled Keywords: | Keywords : Income Tax (PPh) Article 23 Kata kunci : Pajak Penghasilan (PPh) Pasal 23 | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan | |||||||||
| Depositing User: | Amalia putri Pradipta | |||||||||
| Date Deposited: | 24 May 2023 15:00 | |||||||||
| Last Modified: | 24 May 2023 15:00 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/19329 |
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