ANALISIS PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA FREIGHT FORWARDING

This research aims to analyze the process of withholding, depositing and reporting income tax Article 23 for freight forwarding services which are located at the International Management Partner Tax Consultant office (KKP MMI). The method used in this research is descriptive qualitative. Data was collected through interview techniques, field observations, literature and bibliography, and documentation. There were 3 informants consisting of 1 junior tax consultant and 2 senior tax consultants from the MMI KKP. The research results show that the MMI KKP in carrying out withholding, depositing and reporting PPh 23 for freight forwarding services is in accordance with Law no. 36 of 2008 and PMK no. 244/PMK.03/2008 which was amended by PMK 141/PMK.03/2015. KKP MMI fulfills its tax obligations by deducting 2% of total income, reporting taxes via the Directorate General of Taxes (DJP) online application and reporting tax information via the e-Bupot application. Kata kunci: Taxes, Withholding, Deposits, Reporting, Freight Forwarding