ABIMANYU, ADITYO (2022) MEKANISME PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA AERONAUTIKA PADA PT ANGKASA PURA II (PERSERO) – BANDARA INTERNATIONAL SOEKARNO HATTA. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
PT Angkasa Pura II (Persero) is a State-Owned Enterprise within the Ministry of Transportation which is engaged in the business of airport services and airport-related services in several parts of Indonesia. PT Angkasa Pura II (Persero) - Soekarno Hatta International Airport provides various airport-related services, one of which is Aeronautical Services. From a number of business segments run by PT Angkasa Pura, Aeronautical Services is a service that supports the company's revenue. For these services, the company is obliged to withhold and report Income Tax Article 23. The purpose of writing this final report is to find out the mechanism for withholding and reporting Income Tax Article 23 at PT Angkasa Pura II (Persero) - Soekarno Hatta International Airport, whether the implementation is in accordance with applicable regulations. The method used is descriptive analysis method, by collecting, compiling, processing, and analyzing data to produce a conclusion. The results show that in its implementation PT Angkasa Pura II (Persero) - Soekarno Hatta Airport has carried out the process of withholding and reporting on Article 23 Income Tax from parties using its Aeronautical Services in accordance with applicable regulations. The tariff used in this case is 2% of the total revenue of Aeronautical Services obtained by the company.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | PT Angkasa Pura II (Persero) merupakan Badan Usaha Milik Negara di Lingkungan Kementerian Perhubungan yang bergerak dalam bidang usaha pelayanan jasa kebandarudaraan dan pelayanan jasa terkait bandar udara di beberapa wilayah Indonesia. PT Angkasa Pura II (Persero) – Bandara Internasional Soekarno Hatta menyediakan berbagai jasa terkait bandar udara, salah satunya merupakan Jasa Aeronautika. Dari sejumlah segmen usaha yang dijalankan oleh PT Angkasa Pura, Jasa Aeronautika ini merupakan jasa yang menopang pendapatan perusahaan. Atas jasa tersebut, perusahaan berkewajiban untuk melakukan pemotongan dan pelaporan Pajak Penghasilan Pasal 23. Tujuan penulisan Laporan Tugas Akhir ini adalah untuk mengetahui mekanisme pemotongan dan pelaporan Pajak Penghasilan Pasal 23 pada PT Angkasa Pura II (Persero) – Bandara Soekarno Hatta, apakah dalam pelaksanaanya sudah sesuai dengan ketentuan yang berlaku. Metode yang digunakan adalah metode analisis deskriptif, dengan mengumpulkan, menyusun, mengolah, dan menganalisis data untuk menghasilkan suatu kesimpulan. Hasilnya menunjukkan bahwa dalam pelaksanaanya PT Angkasa Pura II (Persero) – Bandara Soekarno Hatta sudah melakukan proses pemotongan dan pelaporan atas PPh Pasal 23 dari pihak yang menggunakan JasaAeronautika-nya sesuai dengan ketentuan yang berlaku. Tarif yang digunakan dalam hal ini adalah sebesar 2% dari jumlah pendapatan Jasa Aeronautika yang diperoleh perusahaan. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Mr Adityo Abimanyu | |||||||||
| Date Deposited: | 09 Oct 2023 14:06 | |||||||||
| Last Modified: | 09 Oct 2023 14:06 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/30108 |
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