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Kurniawan, Shelly
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Journal : Mimbar Keadilan

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Revisiting Justice in Income Tax Article 23 Withholding and Corporate Income Recognition Widjaja, Julie Ekapuri; Kurniawan, Shelly
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.
Co-Authors Agustian Anhar, Dzacky Basuki, Udiyo Debbianita Demson Tiopan Fadila, Cucu Nazwa Henky Lisan Suwarno Herlambang, Asahanna Metta Adhe Iswantoro, Iswantoro Januariansyah Arfaizar Kartika Imasari Tjiptodjojo Kholifah, Ayu Meyliana Meyliana Mujib, M Misbahul Pattra, Suvarna Prajna Setyawan, Ari Dw Sonnenora, Wasys Paskah Surya Setyawan Susanti Saragih Widjaja, Julie Ekapuri Yolla Margaretha