Evaluasi Perhitungan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 23 pada CV XYZ
DOI:
https://doi.org/10.55606/akuntansi.v3i4.2359Keywords:
Calculation, Payment, Reporting of Article 23 Income TaxAbstract
Article 23 mandates a tax on capital gains, service awards, prizes, and other forms of income (excluding those already deducted under Article 21). Both the payer and recipient are obligated to withhold and remit this tax to the relevant authorities. This study aims to evaluate CV XYZ's compliance with the Income Tax Law in terms of calculating, depositing, and reporting Article 23 income tax. Employing a descriptive qualitative methodology, our findings indicate that CV XYZ adheres to Income Tax Law No. 36 of 2008. Taxpayers are often required to submit a tax return (SPT) for the Income Tax Period, detailing all transactions, tax calculations, and payments. Adherence to these reporting standards promotes legal compliance, consistent revenue, and effective public fund management. Accurate understanding and implementation of Article 23 are crucial for fostering public trust in the tax system. This enhances system efficiency, enabling the government to optimize tax management while taxpayers contribute to sustainable and inclusive economic growth in Indonesia.
References
Artikel Jurnal
Hilendria, A., Jumaidy, L. T., & Nabila, D. T. (2020). Analisis penerapan akuntansi pajak penghasilan pasal 23 pada perusahaan jasa perbankan. Jurnal Riset Akuntansi Aksioma, 19(1), 89–108. https://doi.org/10.29303/aksioma.v19i1.89
Rampengan, R. R., Saerang, D. P. E., & Elim, I. (2014). Analisis perhitungan dan pelaporan pajak penghasilan pasal 23 pada PT. Hasjrat Multifinance, Manado. Going Concern: Jurnal Riset Akuntansi, 8(3), 24–31. https://doi.org/10.32400/gc.9.1.25188.2014
Rembet, D. N., Saerang, D. P., & Wokas, H. (2016). Analisis penerapan akuntansi perpajakan atas jasa konstruksi pada PT Dua Mutiara Sejati. Jurnal Berkala Ilmiah Efisiensi, 16(04), 181–190.
Senduk, C. Y., Saerang, D. P. E., & Nangoi, G. B. (2019). Evaluasi penerapan pemotongan, penyetoran dan pelaporan pajak penghasilan pasal 23 pada PT. Bank Syariah Mandiri. Going Concern: Jurnal Riset Akuntansi, 14(1), 1–9. https://doi.org/10.32400/gc.14.1.22242.2019
Sumampouw, A. G., & Wangkar, A. (2022). Evaluasi pemotongan penyetoran dan pelaporan PPh 23 atas pendapatan jasa pada CV. Palakat. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 5(2), 627–634. https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/39285
Setiadi, M. D., & Akhadi, I. (2017). 289-Article Text-893-1-10-20180513. Jurnal Bisnis Dan Akuntansi, 19(3), 218–225.
Artikel Prosiding
Kurniawati, P. (2017). Perpajakan pajak penghasilan. In Fakultas Ekonomi HKBP Nommensen (Vol. 01, pp. 131).
Sihombing, S. A. S. (2020). Perpajakan (Teori dan Aplikasi). In Widina Bhakti Persada Bandung. https://doi.org/10.1088/1751-8113/44/8/085201
Buku Teks
Fauzi, A., dkk. (2022). Metodologi penelitian. Suparyanto dan Rosad.
Harjo, D., Prihadini, D., & Agustianto, J. P. (2023). Pemotongan dan pemungutan pajak penghasilan. In 2023 (pp. 1–22).
Kuncoro, M. (2013). Metode penelitian kuantitatif, kualitatif, dan R&D. Erlangga.
Laporan Instansi/Lembaga/Organisasi/Perusahaan
Kementerian Keuangan. (2015). Peraturan Menteri Keuangan Nomor 141/PMK.03/2015 tahun 2015 tentang jenis jasa lain sebagaimana dimaksud dalam pasal 23 ayat (1) huruf C angka 2 Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah beberapa kali diubah terakhir den. Badan Pemeriksa Keuangan Republik Indonesia. https://peraturan.bpk.go.id/Details/115652/pmk-no-141pmk032015
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
