Tinjauan penerapan pph 23 atas jasa terhadap pemotongan, penyetoran, dan pelaporan pajak pada sistem coretax pt. xyz
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Vinola Herawaty
Subyek : INCOME TAX;WITHHOLDING TAX;TAX ADMINISTRATION AND PROCEDURE;CORPORATIONS--TAXATION
Kata Kunci : article 23 income tax, coretax, tax withholding, tax payment, tax reporting
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_PJK_024032301030_Halaman-Judul.pdf | ||
| 2. | 2026_LM_PJK_024032301030_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2026_LM_PJK_024032301030_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2026_LM_PJK_024032301030_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_LM_PJK_024032301030_Lembar-Pengesahan.pdf | ||
| 6. | 2026_LM_PJK_024032301030_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_LM_PJK_024032301030_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_LM_PJK_024032301030_Bab-1.pdf | ||
| 9. | 2026_LM_PJK_024032301030_Bab-2.pdf | 8 |
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| 10. | 2026_LM_PJK_024032301030_Bab-3.pdf | 4 |
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| 11. | 2026_LM_PJK_024032301030_Bab-4.pdf | 8 |
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| 12. | 2026_LM_PJK_024032301030_Bab-5.pdf | 2 | |
| 13. | 2026_LM_PJK_024032301030_Daftar-Pustaka.pdf | ||
| 14. | 2026_LM_PJK_024032301030_Lampiran.pdf | 5 |
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P Penelitian ini bertujuan meninjau penerapan pph pasal 23 atas jasa meliputi pemotongan,penyetoran, dan pelaporan pada sistem coretax di pt xyz. metode penelitian yang digunakanadalah deskriptif kualitatif, dengan pt xyz sebagai responden sekaligus objek utama. datadikumpulkan melalui observasi, wawancara, dokumentasi, dan studi pustaka, lalu dianalisissecara deskriptif terhadap ketentuan perpajakan berlaku. hasil penelitian menunjukkan pt xyztelah mengimplementasikan seluruh tahapan kewajiban pph pasal 23 secara digital melaluicoretax. perhitungan dan pemotongan tarif 2% telah sesuai uu nomor 7 tahun 2021. prosespenyetoran dan pelaporan juga mengacu pada pmk nomor 81 tahun 2024, meskipun terdapatketerlambatan penyetoran pada masa oktober 2025 akibat kendala teknis server coretax. secarakeseluruhan, implementasi pph pasal 23 atas jasa di pt xyz telah sesuai dengan ketentuanperpajakan yang berlaku. sistem administrasi digital ini terbukti meningkatkan efektivitas sertaakurasi pelaksanaan kewajiban perpajakan perusahaan.
T This study aims to review the application of income tax article 23 on services, includingwithholding, remitting, and reporting processes through the coretax system at pt xyz. adescriptive qualitative method was employed, with pt xyz serving as the respondent andprimary research object. data were collected via observation, interviews, documentation, andliterature review, then compared against prevailing tax regulations. the results indicate that ptxyz has implemented all stages of income tax article 23 obligations digitally via coretax. the2% rate calculation and withholding conform to law number 7 of 2021. remitting andreporting processes comply with pmk number 81 of 2024, despite a remittance delay in theoctober 2025 tax period caused by coretax server technical issues. overall, the implementationof income tax article 23 on services at pt xyz aligns with prevailing tax regulations. thisdigital tax administration system successfully enhances the efficiency and accuracy of thecompany\\\'s tax compliance.
