Analysis of the Implementation of Income Tax 23 at the Office of PT PLN (Persero) Suluttenggo Distribution Main Unit

Taxes play a strategic role in supporting Indonesia's fiscal independence. One type of tax that contributes significantly is Article 23 Income Tax (PPh) which is collected through a third-party withholding system, including State-Owned Enterprises (SOEs). PT PLN (Persero) as a state-owned enterprise in the electricity sector has the obligation to withhold, deposit, and report Income Tax Article 23. This study aims to evaluate the implementation of these obligations at PT PLN (Persero) Suluttenggo Distribution Main Unit. The results show that the implementation of Income Tax 23 is generally in accordance with Law No. 36 of 2008 and KEP-368/PJ/2020, although there are technical and administrative obstacles, especially in the use of e-Bupot. This study recommends improving internal systems and improving employee understanding to support fiscal effectiveness and compliance.