Prosedur Pelaporan Pajak Penghasilan Pasal 23 atas Pembelian Konsumsi Rapat pada Kantor BPKAD Jember

Abstract

The purpose of this practical work activity is to learn, know and get a real picture of how to calculate, collect, deposit, report PPh 23 for purchasing meeting consumption at BPKAD Jember Regency. The preparation of this final assignment is the result of practical work using observation, interviews, documentation and literature study methods. Practical work activities were carried out in the Jember Regency BPKAD assets sector from 1 February to 26 April 2024, so that the required data was obtained through asset staff through interviews and observations, then the data could be documented with staff permission. The results of interviews and observations prove that the Regional Financial and Asset Management Agency of Jember Regency carried out food and drink shopping at a field meeting in January. BPKAD Jember Regency calculates, collects, deposits and reports income tax article 23. The rate charged for procurement of communication equipment is 2%, this rate will be regulated in PMK No.141/PMK.03 of 2015.