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ANALISIS PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 23 TERHADAP JASA PADA PT. UNIVERSAL MUSIC INDONESIA

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ABSTRACT ANALYSIS ON THE PPh pasal 23 INCOME TAX PROCEDURES TOWARDS SERVICES at PT. UNIVERSAL MUSIC INDONESIA By: Fitri Handayani Siringoringo This study aims to provide knowledge about collecting procedures of income tax PPh 23 from the services on PT. Universal Music Indonesia and to determinate the services that has to be collected for PPh 23. The method used is descriptive method with the data earned directly from PT. Universal Music Indonesia and interview result. Data were analyzed with comparing the procedures that the company does and the procedures stated by the law. The result is that PT. Universal Music Indonesia has done the collecting of PPh 23 as the government has stated, which is 2% of the rent and services and 15% of royalty, dividend, interest and bonus. From the interview result and the data given by the company stated that the services that collected by PPh 23 are technical service, consulting service, and other services, such as place/time renting of media, custodian/saving and outsourcing services. Those services are according to the law.