PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN PASAL 23 OLEH PT PARANI ARTAMANDIRI

Authors

  • Endro Andayani Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia
  • Tavitri Rangkuti Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia
  • Rahmat Ramdhani Fitrah Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia

DOI:

https://doi.org/10.31334/reformasi.v2i3.607

Keywords:

Tax Article 23, Withholding tax system, Domestic Taxpayer

Abstract

The biggest state revenue is from the tax sector, various ways are done to optimize the revenue. One of them is the Withholding tax system. Article 23 Income Tax is one type of tax that applies this system. With the tax object on income from dividends, royalties, interest, rents other than land and building leases, prizes and awards as well as other service benefits in accordance with the Minister of Finance Regulation. Whereas one of the tax subjects is the State Dalan tax payer. PT Parani Artamandiri as a Domestic Taxpayer is obliged to carry out Calculations, Deductions, Deposits and Reporting on Debt Tax Article 23. In carrying out the fulfillment of these obligations, PT Parani Artamandiri experienced obstacles in the implementation of deposits. this is because the company is experiencing bad cashflow. The purpose of this study is to determine the implementation of the fulfillment of Article 23 Income Tax obligations by PT Parani Artamandiri Jakarta in 2015 whether it is in accordance with the applicable tax regulations. In collecting data the author observes and quotes documents. It was concluded in the implementation of the fulfillment of Article 23 Income Tax obligations by PT Parani Artamandiri Jakarta in 2015 not in accordance with the applicable tax regulations

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Undang-Undang Republik Indonesia Nomor 6 Tahun 1983 sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan

Undang-Undang Republik Indonesia Nomor 7 Tahun 1983 sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan

Peraturan Pemerintah Republik Indonesia Nomor 94 tahun 2010 Tentang

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Peraturan Menteri Keuangan Republik Indonesia Nomor 244/PMK.03/2008 Tentang Jenis Jasa Lain Sebagaimana dimaksud Pasal 23 Ayat (1) Huruf C Angka 2 Undang-undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan Sebagaimana telajhdiubah beberapa kali terakhir dengan Undang-undang Nomor 36 tahun 2008

Peraturan Menteri Keuangan Republik Indonesia Nomor 242/PMK.03/2014 tentang Tata Cara dan Penyetoran Pajak

Peraturan Menteri Keuangan Republik Indonesia Nomor 243/PMK.03/2014 tentang Surat Pemberitahuan (SPT)

Peraturan Direktur Jenderal Pajak Nomor PER-24/PJ/2013 Perubahan Kedua atas Peraturan Direktur Jenderal Pajak Nomor PER-38/PJ/2009 tentang Bentuk Formulir Surat Setoran Pajak

Peraturan Direktur Jenderal Pajak Nomor PER-26/PJ/2014 tentang Sistem Pembayaran Pajak Secara Elektronik

Surat Edaran Direktur Jenderal Pajak Nomor SE- 35/PJ/2010 Tentang Pengertian Sewa dan Penghasilan Lain Sehubungan dengan Penggunaan Harta, Jasa Teknik, Jasa Manajemen, dan Jasa Konsultan Sebagaimana dimaksud dalam Pasal 23 Ayat (1) Huruf C Undang-undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan Sebagaimana telah diubah beberapa kali terakhir dengan Undang-undang Nomor 36 tahun 2008

Surat Edaran Direktur Jenderal Pajak Nomor SE- 53/PJ/2009 Tentang Jumlah Bruto 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 dengan Undang-undang Nomor 36 tahun 2008

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Published

2019-10-31

Issue

Vol. 2 No. 3: Agustus 2015 (Spesial Issues)

Section

Articles

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