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p-Index From 2021 - 2026
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All Journal Jurnal Ekonomi dan Pembangunan Indonesia
Muhammad Ghifary Alief Saputra Umadji
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Pelaksanaan Kewajiban Perpajakan Pajak Penghasilan Pasal 23 pada PT Angkasa Pura SuportBandara Sam Ratulangi Manado Muhammad Ghifary Alief Saputra Umadji; Ivonne Helena Putong; Treesje Lusje Runtuwene
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2552

Abstract

This study evaluates the implementation of Income Tax (PPh) Article 23 obligations at PT Angkasa Pura Support, Sam Ratulangi Airport Manado, for the November–December 2025 tax period. Employing a descriptive qualitative approach with data collected via interviews, observations, and documentation within the Treasury and Collections units, the findings reveal that the calculation and withholding of PPh Article 23 on service transactions were accurately executed at the 2% rate, adhering to PMK No. 141/PMK.03/2015. Furthermore, reporting through the unified e-Bupot platform was submitted punctually in compliance with PMK No. 9/PMK.03/2018. However, the tax remittance for December 2025 was delayed by nine days due to technical issues in the e-Billing system, posing a risk of administrative interest penalties under the Harmonization of Tax Regulations Law (UU HPP). The study concludes that tax compliance relies not only on precise calculations and reporting, but also on the reliability of digital payment systems and proactive payment scheduling by the company.
Co-Authors Putong, Ivonne Helena Treesje Lusje Runtuwene