Evaluasi Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 23 Terhadap Kepatuhan Wajib Pajak Pada PT XYZ Tahun 2022-2023

Wau, Rutimbarasi (2024) Evaluasi Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 23 Terhadap Kepatuhan Wajib Pajak Pada PT XYZ Tahun 2022-2023. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Pajak ialah bentuk partisipasi finansial wajib bagi warga negara atau badan usaha terhadap negara untuk mendukung anggaran pemerintah dan kemaslahatan masyarakat. Adapun pendapatan mencerminkan perolehan ekonomi dari aktivitas rutin perusahaan yang dalam praktiknya sering dikenal melalui berbagai istilah teknis yang beragam seperti penjualan, penjualan jasa (fee), bunga, dividen, royalti, dan sewa. Penelitian ini ditujukan guna mengetahui tata cara Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 23 pada PT XYZ serta apakah telah sesuai dengan (Undang-Undang Nomor 7, 2021) tentang Harmonisasi Peraturan Perpajakan. Metode penelitian yang dipergunakan ialah deskriptif kuantitatif. Penelitian ini nantinya menelaah permasalahan kepatuhan melalui cara mengumpulkan, menguraikan, menghitung, serta mengevaluasi suatu keadaan. Mengacu temuan penelitian mengindikasikan, Perhitungan PPh Pasal 23 dikenai tarif 2% dan bisa diambil simpulan pelaporan PPh pasal 23 PT XYZ belum sepenuhnya sesuai dengan Undang-Undang Pajak. Kata Kunci: Pajak, PPh 23, Pemotongan, Penyetoran, Pelaporan. / Taxes are required payments made to the state by citizens or taxpayers in order to support the government and the general well-being of society. Revenue is money received from business operations and is referred to by various names, including sales, sales of services (fees), interest, dividends, royalties, and rent. Meanwhile, the purpose of this study is to determine the procedures for Withholding, Depositing and Reporting Income Tax (PPh) Article 23 at PT XYZ and whether it is in accordance with (Law Number 7, 2021) concerning Harmonization of Tax Regulations. In this research, the research method utilized is descriptive quantitative. This research will discuss compliance issues by collecting, describing, calculating, and evaluating a situation. From the outcomes of the investigation, it reveals that the calculation of Income Tax Article 23 is subject to a 2% rate and it can be concluded that the reporting of Income Tax Article 23 of PT XYZ is not fully in accordance with the Tax Law. Keywords: Tax, Income tax 23, Withholding, Depositing, Reporting.

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