ANALYSIS OF THE IMPLEMENTATION OF TAX ACCOUNTING PPH ARTICLE 23 AT PT POS INDONESIA (PERSERO) MANADO BRANCH
Keywords:
Akuntansi, Pajak Penghasilan, (Pph) Pasal 21Abstract
This study aims to understand and analyze the application of Income Tax (PPh) Article 23 accounting at PT. Pos Indonesia (Persero) Manado Branch. The research employs a qualitative approach, with data collection techniques including observation, structured interviews, and documentation. Data analysis is conducted using domain analysis, taxonomic analysis, componential analysis, and cultural theme analysis.
The findings indicate that the implementation of Income Tax Article 23 on freight services at PT. Pos Indonesia (Persero) Manado Post Office has been carried out in accordance with applicable tax regulations, as stipulated in Law Number 36 of 2008 and Minister of Finance Regulation Number 141/PMK.03/2015
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