Ms ANALISIS PEMOTONGAN PAJAK PENGHASILAN PASAL 23 PADA PT. X

Abstract

Tax is the main source of state revenue that supports national development. One type of significant tax is Income Tax (PPh) Article 23 which is imposed on income in the form of services and collected through a withholding tax system. However, the practice of withholding PPh Article 23 often faces obstacles, one of which is vendor rejection because their net income is reduced. This study aims to analyze the implementation of withholding PPh Article 23 on services at PT. X Surabaya, including the obstacles faced and the solution strategies applied. This study uses a qualitative method with a descriptive approach. Data were collected through observations during internship activities and semi-structured interviews with tax staff and heads of related divisions. The results of the study indicate that PT. X has implemented withholding and reporting of PPh Article 23 in accordance with the provisions through the Coretax system. The main obstacle faced is vendor objections to tax withholding. To overcome this, PT. X applies a gross-up strategy, namely adjusting the payment value so that vendors still receive net income according to the agreement, while tax obligations are still met by the company. This strategy has proven effective in maintaining cooperative relationships to improve fiscal compliance and reporting efficiency, although it increases the burden of operational costs.