Detail Cantuman

ABSTRACT

Harnining Sitepu, 201630129, PROCEDURES FOR WITHHOLDING,
DEPOSITING, INCOME TAX ARTICLE 23 FOR ATTENDANCE MACHINE
AND CCTV SOFTWARE MAINTENANCE SERVICES AT THE BURU
REGENCY REGIONAL REVENUE OFFICE
Abstract; Taxes are one of the sources of state revenue that is expected to
reduce our country's dependence on foreign forests. The tax sector is
considered the most appropriate choice because the number is relatively
stable and the public can actively participate in development financing. This
study aims to determine the procedure, deduction and reporting of Article
23 income tax on attendance machine software maintenance services and
CCTV at the Regional Revenue Agency in Gowa Regency. This research
uses a descriptive method with a qualitative approach, namely objective
research.The object of the focus of this study is the Procedure for
Withholding, Depositing and Reporting Income Tax (PPh) Article 23 for
Attendance Machine Software Services and CCTV of the Regional
Revenue Agency in Buru Regency The results of this study show that the
implementation of withholding Article 23 income tax at the Regional
Revenue Agency of Buru Regency is in accordance with applicable
regulations, namely Law Number 36 of 2008 concerning Income Tax in
Article 23, as a party withholding income tax article 23, the Regional
Revenue Agency must deduct 2% of the gross amount,
Keywords : Procedure, Deduction, Deposit and Reporting, Income Tax and
(PPh) Article 23