Perhitungan Penyetoran Dan Pelaporan Pajak Penghasilan Pph Pasal 23 Pada Kelompok Pentas Seni Di Dinas Kebudayaan Kabupaten Bantul

Abstract

PPh 23 is an income tax imposed on income in the form of interest, royalties, rent, services and gifts other than those that have been deducted by PPh 21. This type of income occurs due to a transaction between the party providing income and the party receiving the income. The party providing income will withhold and report PPh 23 to the tax office. Income Tax 23 compiled by the author as a result of internship activities at the Bantul Regency Culture Office is a government agency that plays a role in developing the potential and facilitating arts and cultural events/activities in the Bantul Regency area as well as assisting the Regent in carrying out all government activities and carrying out assignments for the privileges of the Special Region government. Yogyakarta in the field of culture. This writing aims to assist the Cultural Office of Bantul Regency in carrying out PPh 23 obligations based on Article 23 Income Tax Law No. 36 Year 2008