Analysis Of Calculation, Withholding and Reporting of Article 23 Income Tax for Cleaning Services at PT. Pelabuhan Indonesia (Persero) Paotere Unit in Makassar
Keywords:
Pelindo IV, Tax, Income Tax Article 23Abstract
Purpose: This study aims to analyze the calculation of Income Tax Article 23 on cleaning service fees, examine the tax withholding conducted on such services, and evaluate the tax reporting submitted to the Directorate General of Taxes (DJP).
Subjects and Methods: The subject of this study is PT Pelindo (Persero) Paotere Area Unit in relation to its tax obligations for cleaning service transactions with ISS Indonesia. The study uses a descriptive evaluative approach by examining the procedures for calculating, withholding, and reporting Income Tax Article 23 on cleaning service fees and comparing them with the applicable Indonesian tax regulations.
Results: The results indicate that the implementation of the calculation, withholding, and reporting of Income Tax Article 23 on cleaning service fees by PT Pelindo (Persero) Paotere Area Unit uses a tax rate of 2% of gross income because ISS Indonesia possesses a Taxpayer Identification Number (NPWP), which is in accordance with the provisions of Indonesian Income Tax Law No. 36 of 2008. Differences in the taxable object value occur each month due to varying cleaning service needs and differences in worker attendance, causing fluctuations in the income received by the service provider.
Conclusions: The study concludes that the mechanism for calculating, withholding, and reporting Income Tax Article 23 on cleaning service fees by PT Pelindo (Persero) Paotere Area Unit is fully compliant with the prevailing tax mechanisms in Indonesia and aligns with the provisions of Income Tax Law No. 36 of 2008.
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