Analisis Pemungutan dan Pelaporan Pajak Penghasilan Pasal 23 Atas Penyerahan Jasa Sewa Mobil pada Koperasi Swadharma Medan

Abstract

Income tax (PPh) the Article 23 is one the income tax in respect of income frome capital, the delivery of the services or carrying out activities other than those deducted PPh the Article 21. PPh the Article 23 should be deducted or withheld by the employers. As for cutting income tax under PPh the Article 23 to a payment for services, among others: the administration, subject of the interior, event organizers, and other foreign company representative. It could be argued that PPh the Article 23 is cut taxpayer of the interior, enterprise, and personal. The objective of this research would be to know the processes for collection of income tax and the calculation of PPh the Article 23. This is a descriptive research, by collecting, formulating, classifying, interpreting, and analyzing the data to give solution for a problem. The type of data used is primary and secoundary data gained directly by technic of interview to parties about PPh the Article 23 in organization. The result of research indicated that the implementation of the collection and calculation of PPh the Article 23 to Koperasi Swadharma already well underway. Because in practice the company has to follow the rules that have been created by the government’s Directorate General of Taxation Regulation PER-70/PJ/2007 regarding other types of services subject to PPh the Article 23. It also supports the implementation of the collection is the departemen of trade and public departements. As for the calculation is also in compliance with government regulations, the rules have been determined effective tariff rate for the type of services used, so that the company can calculate how much the rates charged for services purchased by just looking at the Directorate General Of Tax Regulation.