Firdayanti, Nindi (2021) TATA CARA PENERBITAN E-BUPOT PPH PASAL 23 DI KANTOR ATR/BPN KOTA SUKABUMI. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This Final Project Report was compiled by Nindi Firdayanti, Student Identification Number 1841211019, with the title "Procedures for Issuing E-Bupot PPh 23 at the Sukabumi City ATR/BPN Office." This report was prepared based on the results of research conducted by the author at the Office of ATR/BPN Sukabumi City. Article 23 Income Tax is a tax withheld on income originating from capital, service delivery, or gifts and awards, other than those already withheld with Article 21 Income Tax. A 15% tariff is imposed from the gross amount of dividends, interest, royalties, gifts and other income other than Income Tax Article 21 has been deducted. A rate of 2% is imposed from the gross amount of rental and service fees as stipulated in Article 23 Income Tax Law. This research was conducted to find out the procedure for publishing the EBupot application, namely regarding withholding, depositing and reporting Income Tax Article 23 at the ATR/BPN office in Sukabumi. Based on the Decree of the Directorate General of Taxes No. KEP-269/PJ/2020 starting August 1, 2020, all Taxable Entrepreneurs who have been registered with the Primary Tax Service Offices throughout Indonesia are required to use e-Bupot to electronically make proof of withholding PPh Article 23 and/or PPh 26. This research was written using descriptive method. The data collection technique used in this research is through field studies and literature studies. The field studies used were observation and interviews, while the literature studies used were reference books, government regulations, journals and trusted sites. Based on the research that has been done, the ATR/BPN office of Sukabumi City has carried out the tax obligations of PPh 23 in accordance with the applicable Taxation Law.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Income Tax Article 23, E-Bupot application, withholding, deposit, reporting.
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > D3 Perpajakan
Depositing User:	Perpus ID UMMI
Date Deposited:	14 Mar 2022 04:06
Last Modified:	14 Mar 2022 04:06
URI:	http://eprints.ummi.ac.id/id/eprint/2187

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