Work

Analysis of the Implementation of Income Tax 23 at the Office of PT PLN (Persero) Suluttenggo Distribution Main Unit

Year: 2025

Type: article

Abstract: Taxes play a strategic role in supporting Indonesia's fiscal independence. One type of tax that contributes significantly is Article 23 Income Tax (PPh) which is collected through a third-party withholding system, including State-Owned Enterprises (SOEs). PT PLN (Persero) as a state-owned enterprise in the electricity sector has the obligation to withhold, deposit, and report Income Tax Article 23. This study aims to evaluate the implementation of these obligations at PT PLN (Persero) Suluttenggo Distribution Main Unit. The results show that the implementation of Income Tax 23 is generally in accordance with Law No. 36 of 2008 and KEP-368/PJ/2020, although there are technical and administrative obstacles, especially in the use of e-Bupot. This study recommends improving internal systems and improving employee understanding to support fiscal effectiveness and compliance.

Source: Formosa Journal of Applied Sciences

DOI: 10.55927/fjas.v4i9.347

Authors: Stela Jelita Pantow, Inggriani Elim, I Gede Suwetja

Institution: Sam Ratulangi University

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: W4415178019

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