Mekanisme pelaksanaan perhitungan pemotongan pph pasal 23 atas jasa konsultan pada PT. RNP masa Juli - Desember 2023
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Eka Pujianthi
Kata Kunci : income tax article 23, e-Bupot Unification, PT RNP, tax compliance, tax tecnology.
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_LM_PJK_024032104513_Halaman-Judul.pdf | 17 | |
| 2. | 2024_LM_PJK_024032104513_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_LM_PJK_024032104513_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_LM_PJK_024032104513_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_LM_PJK_024032104513_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_LM_PJK_024032104513_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_LM_PJK_024032104513_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_LM_PJK_024032104513_Bab-1.pdf | 6 | |
| 9. | 2024_LM_PJK_024032104513_Bab-2.pdf | 25 |
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| 10. | 2024_LM_PJK_024032104513_Bab-3.pdf |
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| 11. | 2024_LM_PJK_024032104513_Bab-4.pdf | 7 |
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| 12. | 2024_LM_PJK_024032104513_Bab-5.pdf | 2 | |
| 13. | 2024_LM_PJK_024032104513_Daftar-Pustaka.pdf | ||
| 14. | 2024_LM_PJK_024032104513_Lampiran.pdf | 34 |
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P Penelitian ini mengkaji pelaksanaan Pajak Penghasilan (PPh) Pasal 23 atas jasa konsultan di PT RNP selama Juli-Desember 2023, serta penggunaan e-Bupot Unifikasi dalam proses pemotongan, penyetoran, dan pelaporannya. Indonesia menggunakan tiga sistem pengumpulan pajak: Self Assessment, Official Assessment, dan Withholding System. Penelitian menggunakan metode deskriptif analisis melalui wawancara dan observasi. Hasilnya menunjukkan bahwa PT RNP telah mematuhi peraturan perpajakan, meski menghadapi tantangan. Penggunaan e-Bupot Unifikasi mempermudah administrasi dan meningkatkan efisiensi serta akurasi pajak. Penelitian ini juga merekomendasikan peningkatan sosialisasi dan pelatihan bagi wajib pajak serta pengembangan sistem teknologi yang lebih ramah pengguna. Penelitian ini diharapkan dapat menjadi referensi bagi perusahaan lain dan pemerintah dalam meningkatkan kepatuhan pajak di Indonesia, serta membuka peluang studi lanjut mengenai implementasi sistem perpajakan elektronik di sektor industri lainnya.
T This study examines the implementation of Income Tax Article (ITA) 23 on consulting services at PT RNP during July-December 2023, as well as the use of e-Bupot Unifikasi in the process of withholding, depositing, and reporting. Indonesia uses three tax collection systems: Self Assessment, Official Assessment, and Withholding System. The research used descriptive method of analysis through interviews and observations. The results show that PT RNP has complied with tax regulations, despite facing challenges. The use of e-Bupot Unification simplifies administration and improves tax efficiency and accuracy. This research also recommends increasing socialization and training for taxpayers as well as developing a more user-friendly technology system. This research is expected to be a reference for other companies and the government in improving tax compliance in Indonesia, as well as opening up opportunities for further studies on the implementation of electronic taxation systems in other industrial sectors.
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