Analisis Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 23 Tentang Sewa dan Penghasilan Lain (Studi Kasus Tentang Sewa Kendaraan pada PT. Bank Sumut Kantor Pusat Medan)

Abstract

The company as withholding tax has a very important role for state revenues, especially from taxes. Headquarter of PT. Bank Sumut Medan is a company engaged in the field of banking services that requires a transportation of vehicles to carry out its operational activities. Part of the transportation consists of vehicles leased by Headquarter of PT. Bank Sumut Medan, where the leasing activity occurs tax transactions. The company in fulfilling the needs of business to do cutting up the object of Income Tax Article 23 each month. The purpose of this study is to analyze the withholding, deposit and reporting process of Income Tax Article 23 on vehicle rental in 2022 at Headquarter of PT. Bank Sumut Medan is adjusted to Law No. 36 Year 2008 and PMK No. 242/PMK.03/2014. The mechanism for withholding of Income Tax Article 23 will be analyzed with reference to Law No. 36 Year 2008, as well as the mechanism for deposit and reporting of Income Tax Article 23 will be analyzed with reference to PMK No. 242/PMK.03/2014. This research uses a qualitative descriptive method using qualitative data but is described descriptively by showing the results of the analysis of the data obtained without any manipulation. The result of this research showed that Headquarter of PT. Bank Sumut Medan in carrying out the withholding of Income Tax Article 23 on vehicle rental is compliant and in accordance with existing regulations, namely Law No. 36 Year 2008. The company in terms of carrying out the deposit and reporting of Income Tax Article 23 on vehicle rental is compliant and in accordance with existing regulations, namely PMK No. 242/PMK.03/2014.