Mekanisme Pemotongan Pajak Penghasilan Pasal 23 Atas Sewa Kendaraan Operasional PT Antang Gunung Meratus

Abstract

Tax is one of the primary sources of state revenue used to finance government administration and national development. One type of tax withheld by income payers is Income Tax Article 23 (PPh Article 23), including tax imposed on operational vehicle rental transactions. Along with the implementation of the Coretax Administration System, tax administration procedures have undergone significant changes, requiring companies to fulfill their tax obligations accurately, efficiently, and in accordance with prevailing tax regulations. This final project aims to identify and analyze the mechanism of Income Tax Article 23 withholding on operational vehicle rentals implemented at PT Antang Gunung Meratus. This study employed a descriptive qualitative approach using observation, interviews, and literature review as data collection techniques. Primary data were obtained through the Real Work Practice (Praktik Kerja Nyata/PKN) conducted in the Finance and Accounting Department of PT Antang Gunung Meratus, while secondary data were collected from tax regulations, academic literature, and company documents related to the implementation of Income Tax Article 23. The results indicate that the withholding mechanism begins with transaction identification and tax calculation for operational vehicle rentals, followed by the issuance of electronic withholding tax certificates (e-Bupot Unification) through the Coretax Administration System, tax payment using a billing code, and electronic submission of the Monthly Unified Income Tax Return (SPT Masa PPh Unifikasi). Overall, the withholding, payment, and reporting procedures have been implemented in accordance with applicable tax regulations, thereby improving the effectiveness, efficiency, and accuracy of the company's tax administration. However, several technical constraints, such as server downtime and internet connectivity issues, may affect the tax administration process, particularly near the reporting deadline. In conclusion, PPh Article 23 has been withheld, paid, and reported accordingly.