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PENERAPAN SISTEM PAJAK PENGHASILAN (PPh) PASAL 23 ATAS JASA SEWA DI PT KILANG PERTAMINA INTERNASIONAL REFINERY UNIT III PLAJU

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This final report is titled The Implementation of the Income Tax (PPh) Article 23 System on Rental Services at PT Kilang Pertamina Internasional Refinery Unit III Plaju, which aims to examine the mechanisms of calculation, recording, and reporting of Income Tax Article 23 on rental services as implemented by PT Kilang Pertamina Internasional Refinery Unit III Plaju, in accordance with applicable tax regulations. The observations show that PT Kilang Pertamina Internasional RU III Plaju has carried out its tax obligations in compliance with the applicable regulations, namely Law Number 36 of 2008 concerning Income Tax and Minister of Finance Regulation Number 141/PMK.03/2015. The company calculates Income Tax Article 23 on rental services at a rate of 2% of gross income, records transactions in accordance with accounting principles and tax regulations, and performs tax remittance and reporting in a timely manner. The implementation of the MYSAP system also supports the efficiency and accuracy of tax data management, although certain technical obstacles remain that may hinder smooth reporting. In general, the company has demonstrated a good level of compliance with its tax obligations.

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Detail Information

Series Title

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Call Number

T1803002025

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xviii, 54 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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