PENERAPAN SISTEM PAJAK PENGHASILAN (PPh) PASAL 23 ATAS JASA SEWA DI PT KILANG PERTAMINA INTERNASIONAL REFINERY UNIT III PLAJU

ADELLIA, GITA and Rohman, Abdul (2025) PENERAPAN SISTEM PAJAK PENGHASILAN (PPh) PASAL 23 ATAS JASA SEWA DI PT KILANG PERTAMINA INTERNASIONAL REFINERY UNIT III PLAJU. Diploma thesis, Sriwijaya University.

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Abstract

This final report is titled The Implementation of the Income Tax (PPh) Article 23 System on Rental Services at PT Kilang Pertamina Internasional Refinery Unit III Plaju, which aims to examine the mechanisms of calculation, recording, and reporting of Income Tax Article 23 on rental services as implemented by PT Kilang Pertamina Internasional Refinery Unit III Plaju, in accordance with applicable tax regulations. The observations show that PT Kilang Pertamina Internasional RU III Plaju has carried out its tax obligations in compliance with the applicable regulations, namely Law Number 36 of 2008 concerning Income Tax and Minister of Finance Regulation Number 141/PMK.03/2015. The company calculates Income Tax Article 23 on rental services at a rate of 2% of gross income, records transactions in accordance with accounting principles and tax regulations, and performs tax remittance and reporting in a timely manner. The implementation of the MYSAP system also supports the efficiency and accuracy of tax data management, although certain technical obstacles remain that may hinder smooth reporting. In general, the company has demonstrated a good level of compliance with its tax obligations.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Income Tax Article 23, rental services
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Gita Adellia
Date Deposited:	24 Jul 2025 04:13
Last Modified:	24 Jul 2025 04:13
URI:	http://repository.unsri.ac.id/id/eprint/180300

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