Analisis Perhitungan, Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 23 Pada Tahun 2024 (Studi Pada PT Wijaya Karya Beton Tbk Pabrik Produk Beton Sumatera Utara)

Abstract

In an effort to implement and improve the welfare of the community, the government requires an adequate source of funding. One of the sources of funding used to improve people’s welfare is tax. Taxes are mandatory payments from the community to the state without direct benefit. The largest tax revenue obtained by the State Budget is Income Tax. Income tax is a tax levied on taxpayers who have received income within the tax year. His study aims to analyze the calculation, deposit, and reporting of Income Tax Article 23 at PT Wijaya Karya Beton Tbk Concrete Products Factory North Sumatra in 2024 and the obstacles faced by PT Wijaya Karya Beton Tbk in the process of calculating, depositing and reporting income tax article 23. The form of research used is qualitative with a descriptive approach using data collection collected through secondary data with the object of research is PT Wijaya Karya Beton Tbk in the form of data related to the calculation, deposit and reporting of income tax article 23. The analysis method involved interviews, observation, and documentation. The results showed that the company has deducted Income Tax Article 23 in accordance with the provisions of Law Number 36 of 2008, which is 2% of the gross amount for certain types of services. All taxpayers deducted have an NPWP, so there is no rate increased to 4%. The deposit process is carried out on time, no later than the 10th of the following month, through Bank Negara Indonesia (BNI), and the reporting of Periodic Income Tax Return Article 23 is submitted before the deadline on the 20th of the following month. No obstacles were found in the implementation of the three processes.