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All Journal Bulletin of Electrical Engineering and Informatics Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Jurnal Akuntansi dan Bisnis Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Asian Journal of Economics and Business Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Studi Pemerintahan dan Akuntabilitas Indonesian Journal of Community Services Cel Jurnal Nusantara Mengabdi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Zayn: Jurnal Ilmu Sosial & Hukum Serat Acitya Jurnal Ekonomi dan Pembangunan Indonesia International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Keuangan Dan Perpajakan J-CEKI PESHUM Atestasi : Jurnal Ilmiah Akuntansi
Ratna Septiyanti
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analysis of Article 23 Income Tax Treatment for Heavy Equipment Rental with a Lessee-Borne Tax Clause Intan Andrella Nalrirati; Ratna Septiyanti; Suhartina, Suhartina
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.11878

Abstract

This study aims to identify the treatment of Article 23 Income Tax at Internship Company in accordance with applicable regulations. This research is descriptive, which is carried out by systematically collecting and presenting data on an actual problem, then the researcher will analyze it and draw conclusions based on the data presented in this study. Thus, the results of the research on the collection and calculation system of Article 23 Income Tax on heavy equipment rental transactions at Internship Company are in accordance with applicable regulations. And based on the data presented as a company with tax-free entrepreneur status, Internship Company has fulfilled its obligations as a Taxpayer. However, in the calculation of Article 23 Income Tax outside the rental price given to the lessee. Until Internship Company receives net income minus the deduction of Article 23 Income Tax which is the responsibility of the lessee. Thus, the tax administration system implemented at Internship Company is quite effective and in accordance with procedures so as to minimize the potential for errors and tax administration sanctions.
Co-Authors Abdul Samad, Nor Hafiza Ade Widiyanti Agus Zahron Idris Agus Zahron Idris agustina, yenni Alya Safina Nainggolan Andani, Gina Anggraini, Fransisca Annisa Mulia Aghsya Aryan Danil Mirza. BR Azzahro, Latifah Dani Cristian Daniel Pamungkas Dela Hardiana Dewi Sukmasari Dharma, Fitra Dimas Rijalul Fanny Fakhri, Naufal Sulthon Faris Salman Alfarizi Fasya, Muhammad Fathia, Syaharani Noer Idris, Agus Zahron Indah Larassati Indah Larassati Intan Andrella Nalrirati Jesicca Hr, Jenie Jihan Fatin Fadillah Lotte Kusumawardani, Niken Lego Waspodo Lindrianasari M. Aziz Fatur Rachman Marsalino, Naufal Gani Masrom, Suraya Mayta, Chatarina Ovy Mega Metalia, Mega Nauval Rifky Mipisca Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Nur Hajijah, Evi Nurdiono , Nurdiono Oktavia, Reni Patricia, Nabila Fegi Putra, Joni Putri Mirinda Dwi Damayanti Putri, Widya Rizki Eka Rahma Akhyar Rahman, Rahayu Abdul Rani Cahyati Reni Oktavia Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindi Hariyanur Riska Rahmadhani Romadhon, Syahrul Roslan, Nurshafinas Ruli Indriani Sabarila, Marisa Salsabila, Aulia Ramadina Salsabila, Jihan Sembiring, Sari Indah Oktanti Sirli Anillah Sudrajat Sudrajat Suhartina Suhartina, Suhartina Suningsih, Sri Syafiqo Naila Putri Syafis, Kamadie Sumanda Syawa, Jemimma Sarah Salsabilla Theodora Monica Ismoyo Tika Larasati Harjito Putri Usep Syaifudin Usep Syaipudin Widiyanti, Ade Widya Rizki Eka Putri Widya Rizki Eka Putri yenni agustina Yenni Agustina Yolanda Margareta Yunani, Selvi Yustia Sabela Yuliani Zulkarnain, Ega