EVALUASI PERHITUNGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 23 ATAS JASA SAND-BLASTING PT BSM

Abstract

This research evaluates the calculation, payment, and reporting of Income Tax Article 23 on sandblasting services at PT BSM using Coretax, a government initiative to modernize tax administration for greater efficiency and effectiveness in increasing tax revenue. Income Tax Article 23 is imposed on income from capital, service provision, prizes, interest, dividends, and royalties, except those subject to Article 21 tax. Sandblasting services are categorized as "other services" or mantenance, repar, and care services according to Minister of Finance Regulation No. 141/PMK.03/2015. This study uses a qualitative descriptive method with a case study approach. Data were collected through transaction documents, tax reports, and interviews with relevant parties at PT BSM. The evaluation shows that PT BSM generally complies with applicable tax regulations. It is recommended to provide regular training for Accounting & Tax staff on tax updates and Coretax features and improve interdepartmental coordination to minimize transaction recording errors.