Analysis of the Application of Article 23 Income Tax on Service Income and the Effectiveness of Withholding Tax Slip Collection in Service Provider Companies

Abstract

This study was conducted to determine whether the implementation of tax article 23 complied with tax law No. 36 of 2008 and to assess the effectiveness of the withholding tax slip from article 23. The research method used was qualitative descriptive. The data used included tax invoices, invoices, withholding tax slips, interview results, and field observation findings. The investigation results revealed that the company had implemented Article 23 Income Tax in accordance with tax law No. 36 of 2008, and the withholding tax slips from customers were consistent with the company's internal tax records, indicating no discrepancies between the recorded tax and the tax that should be paid.