ANALISIS PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA LAIN PADA PT. BANK SULSELBAR MAKASSAR

  • Moch Ghiffari Ramadhan

Abstract

MOCH GHIFFARI RAMADHAN.2020.Scription.An Analysis of Income Tax Witholding, Deposit, and Reporting art 23 For Other Services at PT Bank Sulselbar Makassar supervised by Dr. Hj. Herminawati, S.E., M.Si. and Ripa Fajarina L, S.E., Ak., M.Si., CA.


The purpose of this research is to identified the procedure for the deduction of income tax article 23 over other services at PT Bank Sulselbar Makassar, in order to determine the procedure for the deposit of income tax article 23 over other services at PT Bank Sulselbar Makassar, and to percieve the procedures the reporting of income tax article 23 over other services at PT Bank Sulselbar Makassar.


The method uses in this research is a qualitative descriptive method by conducting interviews with the operational assistant of the financial control group's tax management department. The used data is secondary data which are witholdig proof of income tax article 23, tax payment slip of income tax article 23, and notice of tax due income tax article 23.


The results of this study indicates deductions fare made by PT Bank Sulselbar Makassar is 2% of the gross amount, the used tool of PT Bank Sulselbar Makassar in deducting income tax article 23 over other services is witholding poof, the used tool of PT Bank Sulselbar Makassar in depositing income tax article 23 over other services is tax payment slip, whereas the used tool of PT Bank Sulselbar Makassar in reporting income tax article 23 over other services is notice of tax due.

Published
Aug 25, 2020
How to Cite
RAMADHAN, Moch Ghiffari. ANALISIS PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA LAIN PADA PT. BANK SULSELBAR MAKASSAR. Economics Bosowa, [S.l.], v. 6, n. 003, p. 78-86, aug. 2020. ISSN 2477-0655. Available at: <http://economicsbosowa.unibos.id/index.php/eb/article/view/356>. Date accessed: 29 sep. 2020.