EVALUASI MEKANISME PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 (Studi Kasus PT Batik Danar Hadi Solo)

Abstract

This research uses descriptive method with qualitative approach. The type and
is used primary and secondary data. The data collection was done by interview, in
the PT Solo Batik Danar Hadi. In the income tax under Article 23 of the cutting
process, deposit and reporting where the company as the cutter has fulfilled the tax
obligations by always trying to cut deposit and reporting on the use of such services
each month before the deadline for reporting that comes with proof of slaughter and
deliver letters notification (SPT) Period. Based on the research results, PTBatik
Dana Hadi has implemented cuts and income tax reporting Article 23 in accordance
with applicable tax regulations. In this study we can conclude PT Batik Danar Hadi
has to perform his duty well in cutting, reporting income tax under Article 23 and
preferably in depositing Income Tax Article 23 carried out on time in accordance
with the provisions of tax laws deposit, which is the 10th of the following month and
reporting, which is the 20th of the following month after tax period.
Keywords: Cutting, remittance, reporting, article 23