Mekanisme Pemotongan Pembayaran dan Pelaporan Pajak Penghasilan Pasal 23 atas Jasa pada Tahun 2023 pada Jasamarga Metropolitan Tollroad Regional Division

Claudia, Fennyndra Awdrew (2024) Mekanisme Pemotongan Pembayaran dan Pelaporan Pajak Penghasilan Pasal 23 atas Jasa pada Tahun 2023 pada Jasamarga Metropolitan Tollroad Regional Division. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Salah satu cara warga negara dapat membantu kemajuan negara adalah dengan membayar pajak. Pajak yang diterima atau diperoleh Wajib Pajak dalam negeri yaang mencakup beberapa jenis penghasilan, salah satunya Pajak Penghasilan Pasal 23. PT Jasamarga Metropolitan Tollroad Regional selaku subjek pajak badan dalam negeri memiliki kewajiban melakukan pemotongan, pembayaran dan pelaporan atas Pajak Penghasilan Pasal 23. Penelitian ini bertujuan untuk mengetahui bagaimana langkah-langkah pemotongan pajak, pembayaran pajak terutang dan pelaporan pajak yang sudah dibayarkan oleh Jasamarga Metropolitan Tollroad Regional Division. Penelitian ini menggunakan data kualitatif dan melakukannya melalui wawancara dan dokumentasi. Berdasarkan hasil penelitian yang dilakukan di Jasamarga Metropolitan Tollroad Regional Division, dapat disimpulkan bahwa pelaksanaan pemotongan pajak dari nilai kontrak yang disepakati kemudian dilanjutkan dengan pembayaran, dan diakhiri dengan pelaporan Pajak Penghasilan Pasal 23 sudah mengikuti aturan undang-undang perpajakan yang berlaku. Kata kunci : Pajak Penghasilan Pasal 23, Mekanisme pemotongan, penyetoran dan pelaporan. / One way for citizens to contribute to the advancement of the country is by paying taxes. The taxes received or earned by domestic taxpayers encompass various types of income, one of which is Income Tax Article 23. PT Jasamarga Metropolitan Tollroad Regional, as a domestic corporate taxpayer, has the obligation to withhold, pay, and report Income Tax Article 23. This research aims to determine the steps of tax withholding, payment of owed taxes, and reporting of taxes that have been paid by Jasamarga Metropolitan Tollroad Regional Division. This research uses qualitative data and is conducted through interviews and documentation. Based on the research conducted at Jasamarga Metropolitan Tollroad Regional Division, it can be concluded that the implementation of tax withholding from the agreed contract value, followed by payment, and ending with the reporting of Income Tax Article 23, has been in accordance with the applicable tax laws Keywords: Article 23 Income Tax, withholding mechanism, depositing, and reporting

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