MAULANA PUTERA, ASHWAT (2024) MEKANISME PENERAPAN PPH 23 ATAS JASA FREIGHT FORWARDING PADA PT GARUDA TERBANG INDONESIA. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The aim of writing this final assignment is to find out the mechanism for applying PPh Article 23 for Freight Forwarding Services at PT Garuda Terbang Indonesia by Logistax and to find out whether the implementation of calculating, depositing and reporting PPh Article 23 is in accordance with the applicable regulations. This writing uses a descriptive method with data collection techniques in the form of observation and documentation. The object of writing is the Mechanism for Implementing PPh 23 for Freight Forwarding Services at PT Garuda Terbang Indonesia by Logistax. Based on data obtained in the field during the industrial internship process for 2023, the written results show that the application of the calculations is in accordance with applicable regulations, however, for the application of the payment of PPh Article 23 there is a delay for the January, February and March tax periods due to late delivery. funds for tax payments by PT Garuda Terbang Indonesia to Logistax. In terms of reporting Income Tax Article 23 during 2023, there will be no delays and it is in accordance with regulations, namely by implementing the use of the e-Bupot application.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan Tugas Akhir ini memiliki tujuan untuk mengetahui mekanisme penerapan PPh Pasal 23 atas Jasa Freight Forwarding pada PT Garuda Terbang Indonesia oleh Logistax dan untuk mengetahui apakah penerapan perhitungan, penyetoran, dan pelaporan PPh Pasal 23 sudah sesuai dengan aturan yang berlaku. Penulisan ini menggunakan metode deskriptif dengan teknik pengumpulan data berupa observasi dan dokumentasi. Objek penulisan adalah Mekanisme Penerapan PPh 23 atas Jasa Freight Forwarding pada PT Garuda Terbang Indonesia oleh Logistax. Berdasarkan data yang diperoleh di lapangan selama proses magang industri berlangsung untuk tahun 2023, hasil penulisan menunjukkan bahwa penerapan perhitungan sudah sesuai dengan peraturan yang berlaku, namun untuk penerapan penyetoran PPh Pasal 23 ada keterlambatan untuk masa pajak Januari, Februari, dan Maret yang disebabkan keterlambatan pengiriman dana untuk pembayaran pajak oleh PT Garuda Terbang Indonesia ke Logistax. Dalam hal pelaporan Pajak Penghasilan Pasal 23 selama tahun 2023 tidak terjadi keterlambatan dan sudah sesuai peraturan yaitu dengan menerapkan penggunaan aplikasi e-Bupot. | |||||||||
| Uncontrolled Keywords: | Income Tax Article 23, Calculation, Deposit, Unification e-Bupot Pajak Penghasilan Pasal 23, Perhitungan, Penyetoran, e-Bupot Unifikasi | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Ashwat Maulana Putera | |||||||||
| Date Deposited: | 19 Aug 2024 15:51 | |||||||||
| Last Modified: | 04 Sep 2024 13:43 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/41062 |
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