PERHITUNGAN PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 23 TERHADAP JASA OUTSOURCING PADA PT. KARANG PUTIH SEJATI PADANG

Abstract

Article 23 Income Tax is income tax that is imposed on income of domestic taxpayers or permanent establishments that receive or obtain income from capital, delivery of services, or conduct activities other than tax deductions as referred to in Income Tax 21. One of the items that the tax object deducted by Income Tax 23 is outsourcing services. Outsourcing services are services that are delivered by workers to users of labor services by receiving rewards in the form of salaries, wages, honorariums, benefits and the like. The purpose of this thesis is to determine the calculation, deduction and reporting of income tax article 23 on outsourcing services. The research method used is descriptive analysis method, which is a method used to describe and discuss the state of the company based on the facts according to the object by means of field studies consisting of observations, interviews, and documentation. Based on the results of the study it can be concluded that the calculation, deduction and reporting of Income Tax article 23 are in accordance with the tariff and tax base.