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All Journal Mimbar Keadilan Jurnal Pengabdian Masyarakat Bangsa
Shelly Kurniawan
Universitas Kristen Maranatha, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Revisiting Justice in Income Tax Article 23 Withholding and Corporate Income Recognition Julie Ekapuri Widjaja; Shelly Kurniawan
Mimbar Keadilan Vol. 19 No. 1 (2026): Februari 2026
Publisher : Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/mk.v19i1.13109

Abstract

Taxpayers operating as corporations are required to maintain proper bookkeeping, which mandates that every transaction be recorded in accordance with the period in which it occurs. Corporations engaged in service provision are subject to withholding of Income Tax (PPh) Article 23 by the income provider at the time of payment for the services rendered. The Withholding Tax Evidence (BUPOT) for PPh Article 23 serves as a tax credit that can be accounted for in the Annual Corporate Income Tax Return (SPT Tahunan PPh Badan). This study aims to examine the legal inconsistencies regarding the withholding period of PPh 23 in relation to the income recognition of corporate taxpayers from the perspective of fairness, while also proposing solutions to address the issues arising from these discrepancies. The methodology employed in this research is a normative legal approach utilizing the statute approach. The findings indicate that the withholding of PPh Article 23 for corporate taxpayers in the service sector can lead to significant overpayment or underpayment of taxes each fiscal year, particularly when gross revenue fluctuates from year to year. Additionally, this study identifies several potential solutions that could be implemented to resolve the various challenges encountered.
Perspektif Akademisi Jepang terhadap Perkembangan Infrastruktur Jawa Barat Kartika Imasari Tjiptodjojo; Surya Setyawan; Henky Lisan Suwarno; Yolla Margaretha; Susanti Saragih; Debbianita Debbianita; Meyliana Meyliana; Shelly Kurniawan
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 12 (2026): Februari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i12.4144

Abstract

Kegiatan seminar internasional yang menghadirkan akademisi Jepang dan Indonesia diselenggarakan sebagai ruang dialog akademik untuk memperkaya wawasan mengenai arah penguatan pembangunan infrastruktur dan transformasi pembangunan daerah di Jawa Barat. Forum ini menjadi sarana pertukaran gagasan terkait transformasi digital, penguatan sumber daya manusia, tata kelola keberlanjutan, serta kolaborasi multipihak dalam pembangunan regional. Melalui paparan narasumber dan diskusi interaktif, kegiatan ini menghasilkan berbagai perspektif strategis yang menekankan pentingnya pendekatan sistemik dalam pembangunan, tidak hanya berfokus pada modernisasi infrastruktur fisik, tetapi juga pada penguatan kapasitas institusional, kesiapan sosial, dan pemanfaatan teknologi berbasis data. Kegiatan ini berkontribusi dalam memperluas pemahaman akademik serta mendorong diseminasi gagasan pembangunan berkelanjutan melalui dialog lintas negara.
Co-Authors Debbianita Debbianita Henky Lisan Suwarno Julie Ekapuri Widjaja Kartika Imasari Tjiptodjojo Meyliana Meyliana Surya Setyawan Susanti Saragih Yolla Margaretha