Penerapan Perhitungan, Pemotongan, dan Pelaporan Pajak Penghasilan (Pph) Pasal 23 pada PT PLN Batam

Abstract

The purposes of final task are first, to find out the implementation of article 23 in calculation, reducing, and reporting income tax of installation service. Second, whether the calculating, reducing, and reporting the tax meet the qualification with indonesia’s tax regulation. The methods used is description method, which explained article 23 in calculating, reducing, and reporting PPh . the result of this research is to know whether the article 23 income tax calculation in installation service by PT PLN Batam that tax tariff 2% (two percent) multiplied by gross amount, income tax article cutted by issuing the cutting and reporting evidence from of income tax article 23 conducted by PT PLN Batam using SPT PPh 23 period by attaching lists of PPh article 23 reduced tax, token of PPh article 23, and SSP, in order to know whether the taxation on installation service provided by PT PLN Batam above are already meet the qualifications and standard as regulated in tax regulation in Indonesia.