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ANALISIS PELAPORAN WITHHOLDING TAX SYSTEM PAJAK PENGHASILAN PASAL 23 PADA PT. KERETA API INDONESIA, BANDUNG

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ABSTRACT ANALYSIS OF WITHHOLDING TAX SYSTEM TAX SYSTEM INCOME ARTICLE 23 at PT. TRAIN INDONESIA, BANDUNG Written by: Jackline Brenda Budikase NIM: 1332132 Tax revenue was the income that was gained by governments through taxation as of article 23. Income that had been taxed will be used for government expenditure financing, namely economic development in Indonesia. Taxation and tax cuts in general should be regulated in the agreement between the government and citizens. The purpose of this research was to analyzed reporting withholding tax system income tax article 23 PT. Kereta Api Indonesia, Bandung, where the results examined by the authors was reporting withholding tax system had followed the government regulations in cutting income tax rate Article 23 PT. Kereta Api Indonesia, Bandung on Consultant Services and Management Services, Engineering Services, Leases and Other Income, and Other Services. Keywords: Withholding tax system Income tax Article 23.