Penerapan akuntansi pajak penghasilan pasal 23 berdasarkan PMK NO. 231/PMK 03/2019 pada Lembaga Penyiaran Publik TVRI SULUT

Tax is the country's largest source of income, there are several types of taxes that must be paid to the state, one of which is income tax article 23. Income Tax Article 23 is a tax imposed on income from capital, provision of services, rentals or gifts and awards, other than those deducted from income tax. Article 21. This research was conducted at LPP TVRI North Sulawesi, which is one of the television stations in North Sulawesi. The aim of this research is to find out whether the implementation of the North Sulawesi TVRI LPP is in accordance with applicable regulations. The research method used is descriptive qualitative. Research results obtained (1) Some calculations and deductions carried out by LPP TVRI North Sulawesi are not in accordance with the provisions of article 23 (2) Reporting carried out by LPP TVRI North Sulawesi is in accordance with the provisions of Article 23.