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ANALISIS PELAKSANAAN PEMOTONGAN PAJAK PENGHASILAN PASAL 23 PADA JASA YANG BER-NPWP DAN TAK BER-NPWP DI PT. DIRGANTARA INDONESIA

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ABSTRACT ANALYSIS OF EXECUTION WITHHOLDING INCOME TAX IN ARTICLE 23 ON SERVICES THAT HAS BEEN NPWP AND NOT NPWP AT. DIRGANTARA INDONESIA By : Tiar Mauli Haloho Tax was one of funds generated from the payment of taxes which was income tax in article 23 that had been reduced will be used as payment of government expenditure which was economic development in Indonesia. The purpose of this study was to determine whether the execution, calculation and withholding income tax in article 23 on services that had been NPWP and non NPWP at PT. Dirgantara Indonesia in accordance with tax regulation in law number 36 of 2008. This study used descriptive method, with data collection related to income tax in article 23. Data were collected by using primary data by conducting direct interviews to people who know about this research and secondary data in the form of evidence, records, organizational structure which have been arranged in the archives. Based on the research that had been done, PT. Dirgantara Indonesian had implemented withholding tax in article 23 accordance with tax regulation. The calculations that has been done, distinguished between the service that has NPWP charged 2% and non NPWP charged 4%. Services sold by PT. Dirgantara Indonesia were Technical Services, Management Services, Consulting and other services like Cleaning Services, Employment Services Provider. The differences of income tax that were withheld between NPWP and non NPWP was Rp 1.312.600,00. This number shown the percentage of very large losses, if the taxpayer did not enroll get taxpayer identification number in article 23. Keywords: article 23, Technical Services, Management Services, Consulting and other services like Cleaning Services, Employment Services Provider that has NPWP and not NPWP.