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All Journal Komunitas : Jurnal Pengabdian Kepada Masyarakat Management Science Research Journal
Anistya Vinta Desi
Universitas Sultan Ageng Tirtayasa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF THE IMPLEMENTATION OF OBLIGATIONS FOR WITHHOLDING, PAYMENT AND REPORTING INCOME TAX ARTICLE 23 FOR OUTSOURCING SERVICES AT PT TEKNOLOGI RISET GLOBAL INVESTAMA Kayla Cahya Apriliandra; Intan Puspanita; Anistya Vinta Desi; Vierina Clyde
Management Science Research Journal Vol. 5 No. 2 (2026): MAY 2026
Publisher : PT Larva Wijaya Penerbit

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Abstract

This writing aims to determine the implementation of the obligation to withhold, deposit, and report income tax article 23 on outsourcing services at PT Teknologi Riset Global Investama and to determine whether it is in accordance with applicable provisions. This paper uses a descriptive method with data collection techniques in the form of observation and documentation. The object of the paper is PT Teknologi Riset Global Investama. Based on data obtained in the field during the observation process in 2024, especially in June, there was an error in the withholding process, namely an error in determining the Taxable Basis (DPP), resulting in overpayment of tax to the state and underpayment to vendors. Based on the overpayment, the PT Teknologi Riset Global Investama made transfers (PBK) to several tax periods and other types of taxes and for the periods of July to December as well as 2025 and 2026, the withholding has been carried out in accordance with applicable provisions. The deposit process in 2024 to 2026 has been carried out on time according to the specified deadline. In addition, there was a delay in the reporting process for the 2024 period for the June tax periods due to the transfer process and perioed for the July SPT corrections. For the August to December period and in 2025 and 2026, Article 23 income tax reporting was completed in accordance with applicable regulations
Meningkatkan Kesadaran Lingkungan Melalui Sosialisasi 3R (Reduse, Reuse, Recycle): Praktik Nyata di Bank Sampah PangGold Luki Oka Prastio; Laeli Nur Khanifah; Anistya Vinta Desi
Komunitas : Jurnal Pengabdian Kepada Masyarakat Volume 6 Issue 1, June 2026
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62870/komunitas:jpkm.v6i1.35837

Abstract

The community service program at Bank Sampah PangGold Cilegon aimed to increase public awareness and participation through the implementation of the 3R principles (Reduce, Reuse, Recycle). Activities were carried out through socialization, training, mentoring, and the use of appropriate technologies such as plastic shredding machines, pressing machines, and Black Soldier Fly (BSF) maggot cultivation. Waste management remains a major issue in Indonesia, particularly due to the low level of public awareness in waste sorting and reuse. As a result of the program, community participation increased from 15 to more than 50 households. Bank Sampah PangGold also succeeded in establishing an organizational structure based on TPS3R Plus and enhancing production capacity through the processing of both plastic and organic waste. This program not only encouraged behavioral change among the community but also created new economic opportunities while strengthening the role of the waste bank as a community-based integrated waste management center.
Co-Authors Clyde, Vierina Intan Puspanita Kayla Cahya Apriliandra Laeli Nur Khanifah Luki Oka Prastio