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Journal : Journal AXEGNAL: Tax and Economic Insights Journal

Analisis Penerapan Withholding Tax System Terhadap Pemotongan Pajak Penghasilan Pasal 23 Pada PT.  Adi Sarana Armada Tbk Cabang Makassar Sunarti; Rifqi Nur Wahyudi
Journal Axegnal: Tax And Economic Insights Journal Vol. 1 No. 2 (2025): JOURNAL AXEGNAL
Publisher : Program Studi Administrasi Fiskal

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Abstract

The objectives of this research are (1) To find out the application of Withholding Tax System against withholding Income Tax Article 23 at PT. Adi Sarana Armada Tbk Makassar Branch. (2) To find out the problem encountered in the implementation of the Withholding Tax System against withholding Income Tax Article 23 on PT. Adi Sarana Armada Tbk Makassar Branch. The type of research used is qualitative descriptive research with data collection techniques through observation, interviews, and Documentation with data analysis using data reduction, presentation data, drawing conclusions. The results of this study show that (1) PT. Adi Sarana Armada Tbk Makassar Branch in the Implementation of the Withholding Tax System on withholding of Income Tax Article 23 on services and rent using a rate of 2% is in accordance with the Law Number 36 of 2008 concerning Income Tax. (2) The challenges faced by PT. Adi Sarana Armada Tbk, Makassar Branch, in implementing the Withholding Tax System for the deduction of Income Tax Article 23 include miscommunication within the team, leading to incorrect rates, errors in determining the Tax Base (DPP), mistakes in tax code input, and human error or negligence, which result in incorrect deductions affecting the preparation of Income Tax estimateis.   ABSTRAK Tujuan Penelitian ini adalah (1) Untuk mengetahui Penerapan Withholding Tax System terhadap pemotongan Pajak Penghasilan Pasal 23 pada PT. Adi Sarana Armada Tbk Cabang Makassar. (2) Untuk mengetahui kendala yang dihadapi dalam penerapan Withholding Tax Systeim terhadap pemotongan Pajak Penghasilan Pasal 23 pada PT. Adi Sarana Armada Tbk Cabang Makassar. Jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif dengan tehnik pengumpulan data melalui observasi, wawancara, dan dokumentasi dengan analisis data menggunakan reduksi data, penyajian data, penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa (1) PT. Adi Sarana Armada Tbk Cabang Makassar dalam Penerapan Withholding Tax System terhadap pemotongan Pajak Penghasilan Pasal 23 atas jasa dan sewa menggunakan tarif sebesar 2% sudah sesuai dengan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan. (2) Kendala yang dihadapi PT. Adi Sarana Armada Tbk Cabang Makassar dalam Penerapan Withholding Tax System terhadap pemotongan Pajak Penghasilan Pasal 23 yaitu adanya miskomunikasi antara tim yang menyebabkan kesalahan tarif, kesalahan Dasar Pengenaan Pajak (DPP), kesalahan dalam penginputan kode pajak dan adanya human error atau kelalaian yang menyebabkan kesalahan pemotongan yang mempengaruhi penyusunan estimasi Pajak Penghasilan.
Co-Authors A Halim A. Tenriugi Daeng Pine AA Sudharmawan, AA Aas Sutiawati Abdul Jabbar Abubakar, Salim Abubakar, Yuyun Achmad, M. Janib Adi Noman Susanto Adinda Ristra Agnes Murdiati Ainun Jariah Ajidirman Akbar Marzuki Tahya Alam, Rizqy Iftitah Aldini Evandra Alfarizy, Azhar Alifia Kurniati Alwi, Muhammad Khidri Alya Fauziah Amin, Suci Maharani Amirullah Andi Muhammad Irfan Taufan Asfar Andi Sulastri Anggreni Arbain Ardaning Nuriliani Arri Handayani Asfar, Andi Muhamad Iqbal Akbar Astaria, Dana Ayuni, Putri Bagus Ardi Saputro Basir, Hernawati Basniati, Andi Baso Rahmat Fajar Budi Astuti Caraka Putra Bhakti Chandra Kirana Luhur Damayanti, Ria Darmiyati Muksin Dedek Sucahyo Dewi Ayu Nur Wulandari Dewi Nurul Rukmi Dewi, Setyogati Candra Diana Andriyani Pratamawati Dina Nur Septiyanti Duwila, Suhartono Dyah Suryani Dyah Suryani Dzul Rachman, Dzul Edi Baco Edi Purwanta Elis Anggeria Elshinta Putri Kristina Zagoto Erlin Evo Mualia Evalatifah Nurhayati Fadel, Ariyati H. Farida Aryani Fatih, Dzikrina Miftahul Fitri Al Fatma Jama Fatma Nuraisyah, Fatma Fauzi, Bella Anastasya Virginia Febrianto, Sudi Feninlambir, Carolina Fernando Sianturi, Stefanus Fibri, Dwi Larasatie Nur Fitria Lestari Gunanegara, Rimonta Febby Halipah, Hasanatul Hamka, Zulfahmi Hanifah, Azimah Hardian Kumala Hardianti Hasanah Hayat, Muhyiddin A M Herri A. B Himatur Rosida Husainah, Nazifah Ibrahim Ikbal Iksan, Kusdi Hi Ilyas Syafiq Darul Ridzuan Iman Suswanto Ince Trisepti Zai Irmayani Isabela Buulolo Ismail Ali Ismawatie, Emma Jahja, Soendoro Jama, Fatma Juliana, Ningsih Jumria Karina F.L.S Khairan Nisa, Afifah Khairul Khairul, Khairul Khalisah, Noor Khamdiyah Indah Kurniasih KHOIRUNNISA Komaria, Winda Kurniasih, Cucu Kurniati, Paskalia Tri laswanto Lestari, Hana Dwi Lestari, Rizqi Lidya Nurul Adha Lisnawati Lubis M. Fadli Maaruf Maherawati Mandessy, Nobertha Marsuki Masan, Lea Maulida, Anjelika Meti Kusmiati, Meti Montessori, Yolanda Muhammad Adzha Yoanduanda Muhammad Akbar Muharawati Mulyati Munir, Rindasari Mutmainna Kamaruddin Niatmi Zalukhu, Bethel Nur Ilah Padhila Nur Wahyuni Munir Nurfadillah Nurlina Nurseha Nyimas Eka Dewi Ohoiwutun, Nike Novita Oktari, Popi Padhila , Nur Ilah Padhila, Nur Ilah Paisina, Elvi Yoan Paluphi, Raut Wahyuning Parjono Patimah Sari Siregar Pratama, Rika Yuanita Purnaminingsih, Wahyu Puteri, Nabila Ramiza Putra, Bela Janare Putri Rahmasari, Andini Putri, Rhaesfaty Galih Putro, Andika Wicaksono Raksi, Dewi Ramadhan, Muh Rohady Ramadhani, Wulan Suci Ramli, Rahmawati Ranee, Sarinah Ridwang Rifqi Nur Wahyudi Rina Riska Riyadi Subur, Riyadi Rizky Mulya Pratama Rokhmayanti Rudi, Abil Rugaya H. Serosero Rumagia, Faizal Salamah Sari, Vivin Fatma Sirajuddin Siti Sulistiani Sonny Elfiyanto Sridanti, Irma Lisa Suci Ramadhania Suhermi Sukadari Sulaeman Sagoni Suyatman Syahputri , Intan Syamsumin Kurnia Dewi Tahir, Imalita Tarto Tarto Sentono, Tarto Tiarnida Nababan Tri Ani Marwati Tri Nurfiana Tria Mitra Fatia Victor Novianto Wael, Nurjanna Adil Widhi, Raut Nugrahening Widodo, Hadi Wokanubun, Marlina Yeni Rahmawati Yeni Rahmawati, Yeni Yetiani, Novin Yulia Ratna Dewi Yuliantoro, Tri Yumna Razak, Khairunnisa YUNUS Yusrah Taqiyah Yustinus Marsono Yuswan, Muhammad Zuhdi, Mohd Zuliana