Analysis of the Application of Income Tax (PPh) Article 23 on Technical Work at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung

Abstract

This study aims to analyze the application of Income Tax Article 23 on engineering work at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung, including the process of calculation, withholding, deposit, reporting, and recording. This study uses a descriptive qualitative approach with data collection methods through interviews and documentation. The research informant is the company's financial department staff who are directly involved in the tax administration process. The results of the study show that the company has calculated and withheld Article 23 Income Tax of 2% of the gross amount of payments to the service provider, deposited the tax into the state treasury through the e-Bupot application, and reported its tax obligations electronically using e-Filing. In addition, tax recording is carried out with an internal application-based computerized system, which supports the regularity and accountability of corporate tax data.