Skripsi

PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS TRANSAKSI JASA INSTALASI PERALATAN LISTRIK PADA PT PLN (PERSERO) UP3 PALEMBANG

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PT PLN (Persero) UP3 Palembang routinely conducts electrical equipment installation service transactions with third parties that result in obligations for withholding Income Tax (PPh) Article 23. The problem faced is the potential inaccuracy in tax administration that may lead to administrative sanctions and affect corporate accountability. The internship was carried out in the Finance/Tax Division of PT PLN (Persero) UP3 Palembang from January 2 to February 28, 2026, using direct observation, documentation, and tax procedure analysis methods. The results showed that the withholding process of Article 23 Income Tax amounting to 2% of the gross service value was conducted automatically through the Vendor Invoicing Portal (VIP) application integrated with the SAP system. The procedures include transaction input, data validation, tax withholding, issuance of withholding tax certificates, tax payment by PLN Headquarters, accounting records, and reporting through the Pajakku application. Based on attribution theory, the success of the procedure is influenced by employee competence as well as technological and regulatory support. In conclusion, the implementation of Article 23 Income Tax withholding procedures has been systematic and in accordance with applicable tax regulations. It is recommended that the company improve employee competence, strengthen invoice verification, and optimize the VIP and SAP systems.

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Detail Information

Series Title

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Call Number

T2007562026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xvi, 83 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

336.240 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Diploma III Akuntansi
Pemotongan Pajak Penghasilan

Specific Detail Info

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Statement of Responsibility

MI

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