Tinjauan penerapan pelaksanaan kewajiban pph 23 dan perlakuan akuntansi pada pt dge masa pajak mei-juni 2025
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Marieta Ariani
Subyek : Income tax;Taxpayer compliance;Accounting
Kata Kunci : income tax article 23, tax obligations, tax compliance, tax withholding
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_PJK_024032301044_Halaman-Judul.pdf | 10 | |
| 2. | 2026_LM_PJK_024032301044_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_LM_PJK_024032301044_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_LM_PJK_024032301044_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_LM_PJK_024032301044_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_LM_PJK_024032301044_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_LM_PJK_024032301044_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_LM_PJK_024032301044_Bab-1.pdf | 6 | |
| 9. | 2026_LM_PJK_024032301044_Bab-2.pdf | 34 |
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| 10. | 2026_LM_PJK_024032301044_Bab-3.pdf | 7 |
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| 11. | 2026_LM_PJK_024032301044_Bab-4.pdf | 16 |
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| 12. | 2026_LM_PJK_024032301044_Bab-5.pdf | 2 | |
| 13. | 2026_LM_PJK_024032301044_Daftar-Pustaka.pdf | 1 | |
| 14. | 2026_LM_PJK_024032301044_Lampiran.pdf | 14 |
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P Pajak memiliki peranan penting dalam mendukung pembiayaan pembangunan nasional dan menjadi salah satu sumber utama penerimaan negara. dana yang berasal dari pajak digunakan untuk membiayai berbagai pengeluaran pemerintah guna memenuhi kebutuhan masyarakat indonesia. tugas akhir ini bertujuan untuk menganalisis penerapan pelaksanaan kewajiban pajak penghasilan (pph) pasal 23 pada pt dge untuk masa pajak mei–juni 2025. analisis dilakukan berdasarkan peraturan perpajakan yang berlaku, yaitu undang-undang nomor 36 tahun 2008 beserta perubahannya, serta peraturan pelaksana seperti pmk nomor 141/pmk.03/2015, pmk nomor 81 tahun 2024, dan peraturan direktur jenderal pajak nomor per-24/pj/2021 yang telah diubah menjadi per-11/pj/2025. metode analisis yang digunakan meliputi wawancara, studi dokumentasi, dan studi kepustakaan. hasil penelitian menunjukkan bahwa pt dge telah melaksanakan kewajiban pph pasal 23 sesuai dengan ketentuan perpajakan yang berlaku, baik dalam penerapan tarif pemotongan maupun dalam pelaksanaan kewajiban sebagai pemotong, penyetor, dan pelapor pajak. hal ini mencerminkan tingkat kepatuhan pajak yang baik serta administrasi perpajakan yang tertib.
T Tax plays an important role in supporting the financing of national development and serves as one of the main sources of state revenue. funds collected from taxes are used to finance various government expenditures aimed at meeting the needs of indonesian society. this final project aims to analyze the implementation of income tax article 23 obligations at pt dge for the may–june 2025 tax period. the analysis is conducted based on applicable tax regulations, including law no. 36 of 2008 and its amendments, as well as implementing regulations such as minister of finance regulation no. 141/pmk.03/2015, pmk no. 81 of 2024, and directorate general of taxes regulation no. per-24/pj/2021, as amended by per-11/pj/2025. the research methods used include interviews, documentation studies, and literature reviews. the results indicate that pt dge has fulfilled its income tax article 23 obligations in accordance with prevailing tax regulations, both in the application of withholding tax rates and in its responsibilities as a tax withholder, remitter, and reporter. this reflects a good level of tax compliance and orderly tax administration.
