T The purpose of writing this final project report is to understand the series of mechanisms for calculating Article 23 Income Tax (PPh 23) in accordance with the prevailing tax regulations in Indonesia, as well as the payment through E-Billing conducted by tax consultants at Jakarta Tax Consultant. PPh article 23 is the withholding of income from services, gifts, interest, dividends, royalties, gifts, and other income subject to withholding tax by PPh 21. Some of these incomes are first deducted PPh article 23 by the income provider. Jakarta Tax Consultant provides consulting services to clients and withholds income tax article 23 referring to government regulation no. 23 of 2018 which is the imposition of PPh article 23 at a rate of 2% by creating a billing code first on the client company\\\'s account. The method of creating billing codes or taxpayer ID billing can be done through the E-BILLING application and created in the online tax application in the directorate general of taxes regulation number 26/pj/2014 which regulates electronic taxes. The results of observations and interviews show that the series of deductions and payments of PPh article 23 carried out by tax consultants at Jakarta Tax Consultant are in accordance with Indonesian tax procedures and are effective.