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Analisis Penerapan Pajak Penghasilan Pasal 23 di Sekretariat Wakil Presiden Periode Tahun 2023

Year: 2025

Type: article

Abstract: The study examines the application of Income Tax Article (ITA) 23 at the Secretariat of the Vice President during 2023, focusing on the challenges faced such as difficulties in identifying services subject to ITA 23, transactions with partners lacking NPWP, and tax underpayment. Conducted through a qualitative approach with a descriptive analysis method involving interviews, literature review, and tax document analysis, the research found overall compliance with regulations, particularly PMK No. 141/PMK.03/2015, despite obstacles in tax withholding and reporting. The study aims to benefit the Secretariat by enhancing the tax administration system's structure and efficiency and could serve as a reference for other government agencies to bolster compliance and comprehension of tax regulations.

Source: Jurnal Akuntansi Perpajakan dan Auditing

DOI: 10.21009/japa.0602.03

Authors: Pradhitya Afrizkyaldi Zuhdii, Diah Armeliza, Gentiga Muhammad Zairin

Institution: State University of Jakarta

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4412036469

FWCI:

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