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Analysis of Article 23 Income Tax Treatment for Heavy Equipment Rental with a Lessee-Borne Tax Clause Intan Andrella Nalrirati; Ratna Septiyanti; Suhartina, Suhartina
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.11878

Abstract

This study aims to identify the treatment of Article 23 Income Tax at Internship Company in accordance with applicable regulations. This research is descriptive, which is carried out by systematically collecting and presenting data on an actual problem, then the researcher will analyze it and draw conclusions based on the data presented in this study. Thus, the results of the research on the collection and calculation system of Article 23 Income Tax on heavy equipment rental transactions at Internship Company are in accordance with applicable regulations. And based on the data presented as a company with tax-free entrepreneur status, Internship Company has fulfilled its obligations as a Taxpayer. However, in the calculation of Article 23 Income Tax outside the rental price given to the lessee. Until Internship Company receives net income minus the deduction of Article 23 Income Tax which is the responsibility of the lessee. Thus, the tax administration system implemented at Internship Company is quite effective and in accordance with procedures so as to minimize the potential for errors and tax administration sanctions.
Co-Authors A, Nita A. Sabambang, A. Sabambang Abd. Rahman Agustina Ali, Najmah Amansyah , Adek Ananda, Wahyu Anita Merry Cisca Arif, Maria Nisaul ARSYAD, Hasmita Dewi Eliyanti Astuti, Mia Puji Aswin Aswin Bahtiar Bahtiar Dahliana, Besse Dahniar Dahniar Dahniar, Daniar Deasy Siregar, Santy Dewi, Cindar DK, Taufik Eka Wati, Novi Elisabeth Elisabeth Elisabeth, Angela F. Najah, F. Najah Fahrodi, Deka U. Farida Juwita Faris Jumawan, Faris fitri setiyani dwiarti, fitri setiyani Girsang, Ermi Halifah, Syarifah Hamdanah Hamdanah Hasnani, Hasnani Herman, Arfian Alinda Hutagalung, Caroline Febrina Ibrahim, Syahrianti Ikram, Zul Indrawan Indrawan Intan Andrella Nalrirati Irma S Irma Susanti S irza Haicha Pratama Ismar, Elza Fahliza Johar Amir Kangga, Elizabeth Khatifah Khlaiq, Taufiq Dunialam Lestari Ramadhani Nasution , Sri Lister, Clarissa Luwandi Suhartono M. Masdi, M. Masdi M. Mustari, M. Mustari Manalu, Angelia Tesalonika Mawarni Meldawati Artayani Misbar, Nurul Fadilah Morgan, Julian Muammar Muammar, Muammar Muhammad Erik Kurniawan Muhammad Ihsan Muhammad Irfan MUHAMMAD TAUFIK Mukhtar, Zulfikri Mulyani, Yuli Wahyu Tri Mutia, Maya Sari Napiah Nasution, Ali Nasir, Aco Nasution, Chairul Radjab Nasution, Sri Lestari Ramadhani Natali, Oliviti Novia Novia Nur Hafsah Yunus, Muhammad Syaeba Nurzhafirah, Nurzhafirah Oculi Zaluchu, Sarah Oktavia, Silvin Pancarina Pardi Pardi, Pardi Purba, Arna Fransisca Millyanti Putri, Rizkiana Raisa, Daeva Mubarika Ratna Septiyanti Rauf, Eka Ubaya Taruna Renaldi, Muhammad Rizal S, Irma Susanti Sabambang, Arif Said, Nur S. San, Kon Sari, Agustina Sari, Nini N. Sembiring , Intan Permata Sari br. Siti Nuraliah, Siti Sri Rika Amriani. H Sujatmiko3, Cahya Sukoco, Hendro Susanti, Laila Syah, Setiawan Putra Syarif, Nurbaiti Taruna Rauf, Eka Ubaya Taufik Dunialam Khaliq Todung Donald Aposan Silalahi Utami, Rahmawati Ning Wienaldi, Wienaldi Wisnaningsih, Wisnaningsih Yanti Sri Rejeki Yosep Primus Tafonao Yuli Evadianti, Yuli Zul Astri Zulkifli Zulkifli