Analisa pelaksanaan perhitungan, pemotongan, penyetoran, dan pelaporan atas jasa pph pasal 23 pada PT Wahana Insani
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File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Mentari Wahyuningsih
Subyek : Taxation;Income tax - Calculation
Kata Kunci : Article 23 Income Tax, Calculation, Withholding, Payment, Reporting
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_LM_PJK_024032201105_Halaman-Judul.pdf | 9 | |
| 2. | 2025_LM_PJK_024032201105_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_LM_PJK_024032201105_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_LM_PJK_024032201105_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_LM_PJK_024032201105_Lembar-Pengesahan.pdf | 7 | |
| 6. | 2025_LM_PJK_024032201105_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_LM_PJK_024032201105_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 2 | |
| 8. | 2025_LM_PJK_024032201105_Bab-1.pdf | 5 | |
| 9. | 2025_LM_PJK_024032201105_Bab-2.pdf | 16 |
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| 10. | 2025_LM_PJK_024032201105_Bab-3.pdf | 4 |
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| 11. | 2025_LM_PJK_024032201105_Bab-4.pdf | 5 |
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| 12. | 2025_LM_PJK_024032201105_Bab-5.pdf | 2 | |
| 13. | 2025_LM_PJK_024032201105_Daftar-Pustaka.pdf | 1 | |
| 14. | 2025_LM_PJK_024032201105_Lampiran.pdf | 25 |
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P Perpajakan merupakan salah satu sumber pendapatan negara yang utama dandigunakan untuk membiayai berbagai kebutuhan pembangunan nasional. Penerapankewajiban perpajakan bagi badan usaha, seperti perhitungan, pemotongan, penyetoran, dan pelaporan pajak, menjadi salah satu aspek yang wajib dijalankan untuk mendukungpemenuhan kewajiban perpajakan perusahaan. Laporan Tugas Akhir ini bertujuan untukmenganalisis pelaksanaan perhitungan, pemotongan, penyetoran, dan pelaporan PajakPenghasilan (PPh) Pasal 23 atas jasa pada PT Wahana Insani. Berdasarkan peraturan yang tercantum dalam PMK No.9/PMK.03/2018, penulis menggunakan metodewawancara,observasi, dan studi kepustakaan. Hasil Laporan menunjukkan bahwa PT Wahana Insani telah melakukan pelaksanaan perhitungan, pemotongan, penyetoran, dan pelaporan Pajak PPh pasal 23 sesuai dengan peraturan perpajakan yang berla
T Taxation is one of the main sources of state revenue and is used to finance various national development needs. The implementation of tax obligations for business entities, such ascalculating, withholding, depositing, and reporting taxes, is one aspect that must be carriedout to support the fulfillment of corporate tax obligations. This Final Assignment Report aimsto analyze the implementation of the calculation, withholding, depositing, and reporting ofIncome Tax (PPh) Article 23 for services at PT Wahana Insani. Based on the regulationsstated in PMK No.9 / PMK.03 / 2018, the author uses interview, observation, and literaturestudy methods. The results of the Report show that PT Wahana Insani has carried out thecalculation, withholding, depositing, and reporting of Income Tax Article 23 in accordancewith applicable tax regulations.
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