ANALYSIS OF CALCULATION AND REPORTING OF INCOME TAX (PPh) ARTICLE 23 AT PT.PLN NUSANTARA POWER UPDK MINAHASA
Keywords:
Perhitungan dan pelaporan PPh pasal 23Abstract
This study was conducted to assess and ensure that the calculation and reporting procedures of Income Tax( PPh) Article 23 on technical services at PT PLN Nusantara Power UPDK Minahasa comply with the provisions of Law Number 36 of 2008. The research employed a qualitative descriptive approach, with informasi collected through observation, interviews, and documentation. The informasi were then analyzed descriptively using qualitative methods through the stages of informasi collection, review, formulation, and conclusion drawing regarding the calculation and reporting mechanisms of Article 23 Income Tax within the company.The findings indicate that PT PLN Nusantara Power UPDK Minahasa has implemented the calculation and reporting of Article 23 Income Tax in accordance with applicable tax regulations. The tax rate imposed on technical services is 2% of the gross income. In practice, the company acts as the withholding agent for Article 23 Income Tax on the technical services utilized, as mandated by tax regulations for any entity that receives or uses such services.
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