PT. Pelindo I Belawan 分公司清洁服务所得税第 23 条的计算、提取和报告分析Pelindo I Belawan 分公司的清洁服务

International Journal of Management, Economic and Accounting Pub Date : 2023-11-18 DOI:10.61306/ijmea.v1i2.19

Junawan

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引用次数: 0

摘要

撰写这篇毕业论文的目的是要弄清 Pelindo I Belawan 分公司是否按照 2008 年第 36 号法计算、预扣和报告了第 23 条规定的清洁服务费。Pelindo I Belawan 分公司的清洁服务是否符合 2008 年第 36 号法律的规定。在撰写本毕业论文时使用的数据收集方法有二手数据收集法和一手数据收集法。研究在 PT.Pelindo I Belawan 分公司进行。本研究的数据分析技术为描述性定性分析。根据 2008 年第 36 号关于所得税的法律，清洁服务是第 23 条规定的预扣所得税服务之一。第 23 条规定的所得税预扣率由 PT.Pelindo I Belawan 分公司预扣的第 23 条所得税税率为总金额的 2%。因为印度尼西亚 ISS 公司作为服务供应商拥有 NPWP。研究结果表明，对 PT.Pelindo I Belawan 分公司提供的清洁服务征收第 23 条所得税符合 2008 年第 36 号法律的规定。

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Analysis of Calculation, Withdrawal and Reporting of Income Tax Article 23 For Cleaning Services at PT. Pelindo I Belawan Branch

The purpose of writing this final assignment is to find out whether calculating, withholding and reporting PPh Article 23 for cleaning services at PT. Pelindo I Belawan Branch in accordance with Law no. 36 of 2008. The data collection methods used in preparing this final assignment are secondary and primary methods. The research was conducted at PT. Pelindo I Belawan Branch. The data analysis technique in this research is descriptive qualitative. Cleaning services are one of the services that are subject to withholding from Income Tax Article 23 in accordance with Law no. 36 of 2008 concerning income tax. The imposition of the Article 23 Income Tax withholding rate which is withheld by PT. Pelindo I Belawan Branch is 2% of the gross amount. Because ISS Indonesia as the service vendor has a NPWP. The results of the research are that the imposition of Income Tax Article 23 on cleaning services provided by PT. Pelindo I Belawan Branch is in accordance with Law no. 36 of 2008.

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International Journal of Management, Economic and Accounting

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