Likewise for other subcontracting companies, where the rate withheld is 2% of the Basic Withholding Tax if the taxpayer has an NPWP. Jasa Prima Logistik at a rate of 2% as stipulated. Perum BULOG as the withholding of Article 23 Income Tax has cut PT. The results of this study indicate that Perum BULOG Subdivre Medan has applied Income Tax Article 23 on freight forwarding services in accordance with the Taxation Act. The research method used in this research is descriptive qualitative using primary data and secondary data with data collection techniques through library research, interviews and documentation. The author conducts an analysis of the suitability of tax withholding practices with Law No. The Law of the Republic of Indonesia Number 36 of 2008 concerning Income Tax stipulates that Article 23 Income Tax is income in the form of compensation in connection with technical services, management services, consulting services, construction services, and other services than services that have been deducted with income tax as referred to in Article 21 This study discusses the application of Article 23 Income Tax on freight forwarding services at Perum BULOG Subdivre Medan.
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