Penerapan Perhitungan dan Pelaporan Pajak Penghasilan Pasal 23 di PT Flextronics Technology Indonesia.

Abstract

Tax Laws always change with the following significant development. The prevailing and simplified taxation systems and procedures are continuously refined and simplified by taking into consideration the equity principle of equity, benefit and capacity of the community through improvements in quality and quality. The purpose of this research is to know the calculation, reporting and payment of income tax article 23 contained in PT Flextronics Technology Indonesia. This research uses descriptive analysis with data source relating to income tax article 23 at PT Flectronics Technology Indonesia for sevice performed by tax consultant with periode 31 october 2017. The result of research show that company have executed formal obligation that is executing bookkeeping, calculation, reporting, and payment of income tax article 23 in accordance with applicable taxation provisions.