Analisis Penerapan Pencatatan Pembukuan Akuntansi Pajak Penghasilan Pasal 23 pada PT. Bank Sumut (Studi Kasus pada Kantor Pusat PT. Bank Sumut Medan)

Abstract

Taxes serve as the main source of state revenue. Income Tax Article 23 is a vital instrument, with income on capital, service delivery, and other than those deducted by Income Tax Article 21. Compliance with Income Tax Article 23 regulations is an obligation for every taxpayer, including PT Bank Sumut, as one of the banks that has a great responsibility in complying with Income Tax Article 23 regulations. The purpose of this study is to determine the application of Income Tax Article 23 accounting at PT Bank Sumut whether it is in accordance with applicable regulations and to find out what obstacles and constraints occur at the time of recording accounting Income Tax Article 23, as well as to find solutions in overcoming weaknesses and obstacles in the application of recording accounting Income Tax Article 23. This research uses a qualitative descriptive method used to analyze data with interviews, documentation and analysis of data that has been collected. The results of this study can determine the application of Income Tax Article 23 accounting bookkeeping records in the calculation, withholding, and depositing is appropriate. However, this study also found several weaknesses in the system of inputting tax objects and tax types at PT Bank Sumut and this caused obstacles in the form of errors in inputting tax types. To overcome these obstacles, PT Bank Sumut has organized training and increased tax awareness, so as to minimize errors.