Implementation of Calculation and Withholding of Income Tax Article 23 on Outsourcing Services at PT Kereta Api Indonesia DAOP 8 Surabaya

Abstract

Income Tax Article 23 can be defined as income tax imposed on the income of domestic taxpayers or permanent establishments who receive or earn income originating from capital, rendering services, or carrying out activities other than those subject to tax deductions as intended in Income Tax Article 21. False One of the tax objects that is deducted by PPh Article 23 is Outsourcing Services at PT. Indonesian Railways DAOP 8 Surabaya. Outsourcing services are services provided by workers to users of labor services by receiving compensation in the form of salary, wages, honorarium, allowances and the like. The purpose of this assignment is to determine the implementation of procedures for calculating and withholding PPh article 23 for outsourcing services at PT. Indonesian Railways DAOP 8 Surabaya. The research method used is the descriptive analysis method, namely the method used to describe and discuss the condition of the company based on existing facts according to the object by means of field studies consisting of observation, interviews and documentation. Based on the results of the research conducted, it can be concluded that the implementation of the calculation and deduction of PPh article 23 is in accordance with the rates and tax base.