Analysis of the Calculation, Remittance, and Reporting of Article 23 Income Tax at PT Sinar Pure Foods Internasional

Abstract

This study examined the calculation, payment, and reporting of Article 23 income tax at PT Sinar Pure Foods Internasional and identified administrative barriers. A qualitative descriptive approach was employed through interviews with tax personnel, observation, and documentation. Data were analyzed through reduction, presentation, and conclusion drawing. The findings indicate that the company uses electronic administration to support its tax obligations. However, reporting delays, described in the research findings as ranging from five to seven days, remain a concern. These difficulties relate to document completeness, coordination between units, reliance on partners’ data, and employees’ regulatory understanding. The evidence identifies administrative weaknesses but does not establish the amount of penalties or measurable reputational losses. The study concludes that data reconciliation, clearer responsibilities, tax training, and deadline monitoring are needed to improve reporting timeliness.