Skripsi

PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PERBAIKAN PERALATAN KANTOR PADA DINAS PERINDUSTRIAN PROVINSI SUMATERA SELATAN

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The procedure for withholding Income Tax (Article 23) on office equipment repair services at the Department of Industry of South Sumatra Province is the focus of the author's observation during the internship program. The discussion includes the identification of taxable objects, the application of a 2% rate on gross amounts, the withholding process carried out by the treasurer, as well as the stages of tax deposit and reporting through the e-Bupot Unification system. Data processing was obtained during fieldwork through direct interviews with the financial treasurer of the Department of Industry of South Sumatra Province. The results of this observation indicate that the implementation of Article 23 Income Tax withholding procedures has been carried out in accordance with applicable tax regulations and is supported by electronic systems, although there are still administrative challenges such as accuracy in recording and document management. Keywords: Article 23 Income Tax, repair services, tax withholding.

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Detail Information

Series Title

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Call Number

T2008382026

Publisher

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

Collation

xx, 88 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

-

Edition

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Subject(s)

Pajak penghasilan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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