Mekanisme Perhitungan, Pemotongan, Penyetoran, Dan Pelaporan PPh Pasal 23 atas Jasa Internet dalam SPT Unifikasi pada PT XYZ Tahun Pajak 2024

Lumban Tobing, JuliTrinita (2025) Mekanisme Perhitungan, Pemotongan, Penyetoran, Dan Pelaporan PPh Pasal 23 atas Jasa Internet dalam SPT Unifikasi pada PT XYZ Tahun Pajak 2024. D3 thesis, Universitas Kristen Indonesia.

	Text (Hal_Judul_Daftar_Isi_Daftar_Gambar_Daftar_Tabel_Daftar_Lampiran_Abstrak) HalJudulDaftarIsiDaftarGambarDaftarTabelDaftarLampiranAbstrak.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (BAB_I) BABI.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (529kB)
	Text (BAB_II) BABII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (BAB_III) BABIII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (488kB)
	Text (BAB_IV) BABIV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (674kB)
	Text (BAB_V) BABV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (232kB)
	Text (Daftar_Pustaka) Daftar Pustaka.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (450kB)
	Text (Lampiran) Lampiran.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)

Abstract

Pajak ialah salah satu sumber utama penerimaan negara serta menjadi tanggung jawab bersama antara pemerintah dan wajib pajak. Salah satu jenis pajak yang dibebankan atas penghasilan tertentu yakni PPh Pasal 23. Pemotongan PPh Pasal 23 diselenggarakan oleh pihak pemberi penghasilan sebelum pembayaran dilakukan, kemudian disetor dan dilaporkan melalui sistem yang telah ditetapkan. Dengan adanya reformasi administrasi perpajakan, pemerintah menerapkan sistem pelaporan SPT Masa PPh Unifikasi melalui aplikasi e-Bupot bertujuan untuk menyederhanakan proses pelaporan. Penelitian ini ditujukan guna mengkaji bagaimana PT XYZ menjalankan kewajiban perpajakan terkait perhitungan, pemotongan, penyetoran, hingga pelaporan PPh Pasal 23 terhadap jasa internet selama tahun pajak 2024. Melalui pengumpulan data yang didapatkan sepanjang penyelenggaraan praktik kerja lapangan di kantor Konsultan Pajak Milko Hutabarat & Partners penelitian ini menunjukkan bahwa PT XYZ melaksanakan mekanisme pemotongan 2% atas jasa internet sesuai ketentuan UU HPP No. 7 Tahun 2021, serta penyetoran dan pelaporan dilakukan melalui sistem e-Billing sesuai PER24/PJ/2021. Seluruh pelaksanaan dilakukan tepat waktu, kecuali masa pajak Agustus yang mengalami keterlambatan penyetoran dan dikenai sanksi admnistrasi bunga 2%. Selain itu perbedaan nominal dalam lampiran bukti penyetoran dan pelaporan disebabkan karena penggabungan objek pajak lain dalam satu SPT unifikasi. Kata Kunci: PPh Pasal 23 atas jasa internet, SPT Unifikasi, Kepatuhan pajak/Tax is one of the main sources of state revenue and is a shared responsibility between the government and taxpayers. One type of tax imposed on certain income is Income Tax Article 23. Withholding of Income Tax Article 23 is carried out by the party providing the income before payment is made, then deposited and reported through the established system. With the reform of tax administration, the government has implemented a Unification Income Tax Periodic Tax Return reporting system through the e-Bupot application with the aim of simplifying the reporting process. This study aims to examine how PT XYZ carries out tax obligations related to the calculation, deduction, deposit, and reporting of Income Tax Article 23 on internet services during the 2024 tax year. Through data collection obtained during the implementation of field work practices at the Milko Hutabarat & Partners Tax Consultant Office, this study shows that PT XYZ implements a 2% deduction mechanism for internet services in accordance with the provisions of Law on HPP No. 7 of 2021, and deposits and reporting are carried out through the e-Billing system in accordance with Per-24 / PJ / 2021. All implementations were carried out on time, except for the August tax period which experienced late deposits and was subject to a 2% interest administrative sanction. In addition, the difference in nominal amounts in the attachment of proof of deposit and reporting was caused by the merging of other tax objects in one unified SPT. Keywords: Article 23 Income Tax on internet services, Unified SPT, Tax compliance

Actions (login required)

View Item