TINJAUAN PELAKSANAAN PEMOTONGAN DAN PENYETORAN PAJAK PPH PASAL 23 SEKRETARIAT KABINET RI

• Auteur principal: Atthaya Nasywa Raiqa Maulana, (Auteur)
• Format: Livre
• Publié: 2023-06-06.
• Sujets: Thesis; NonPeerReviewed
• Accès en ligne: Link Metadata
• Notes: http://repository.upnvj.ac.id/24811/15/ABSTRAK.pdf; http://repository.upnvj.ac.id/24811/14/AWAL.pdf; http://repository.upnvj.ac.id/24811/3/BAB%20I.pdf; http://repository.upnvj.ac.id/24811/4/BAB%20II.pdf; http://repository.upnvj.ac.id/24811/5/BAB%20III.pdf; http://repository.upnvj.ac.id/24811/6/BAB%20IV.pdf; http://repository.upnvj.ac.id/24811/7/BAB%20V.pdf; http://repository.upnvj.ac.id/24811/8/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/24811/9/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/24811/10/LAMPIRAN.pdf; http://repository.upnvj.ac.id/24811/13/HASIL%20PLAGIARISME.pdf; http://repository.upnvj.ac.id/24811/12/ARTIKEL%20KI.pdf
• Keywords: HG Finance; HJ Public Finance

As one of the sources of state revenue, tax is the largest sector and is the most important source of state revenue. From this tax revenue, the government can provide facilities to support people's lives. Income Tax 23 (PPh 23), is one type of income tax levied on withholding on income paid in the form of gifts, interest, rent dividends, royalties and other services other than the Object of Income Tax 21. Withholding and depositing PPh 23 at the Cabinet Secretariat is basically not much different from withholding and depositing at other agencies because it still refers to the laws or regulations set by the government and the ministry of finance. This topic is interesting to discuss because it will be known how the procedures carried out by government agencies, especially the central government, related to tax deposits and payments made. The purpose is to find out the tax object of PPh 23 withheld by the Cabinet Secretariat and the calculation of PPh 23, the deposit of PPh 23, the procedure for withholding and depositing PPh 23, and the further deposit process carried out by the Cabinet Secretariat in accordance with applicable regulations. PPh 23 withholding procedures in the Cabinet Secretariat have been carried out in accordance with the operational standards contained in the Minister of Finance Regulation as well as the Cabinet Secretariat Regulation (Perseskab) which is an internal regulation within the Cabinet Secretariat. In addition, the process of depositing PPh 23 as well as other tax deposits or payments, is carried out in 2 (two) ways, namely by Transfer and Cash transactions. However, the Cabinet still has errors in inputting.This error is due to employees' ignorance of the appropriate procedures for PPh 23 withholding at the Cabinet Secretariat.