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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 Liena, Liena Lister, Clarissa Luwandi Suhartono M. Masdi, M. Masdi M. Mustari, M. Mustari M. Yogi Riyantama Isjoni Manalu, Angelia Tesalonika Mawarni Meldawati Artayani Meliala, Yose Marselius A.P. 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 Natali, Oliviti Novia Novia Nurzhafirah, Nurzhafirah Oculi Zaluchu, Sarah Oktavia, Silvin Pancarina Pardi Pardi, Pardi Purba, Amelia Salsabila Purba, Arna Fransisca Millyanti Putri, Nadya Nazimuddin Putri, Rizkiana Raisa, Daeva Mubarika Ratna Septiyanti Rauf, Eka Ubaya Taruna Renaldi, Muhammad Rizal Rezeki, Naomi Grace S, Irma Susanti Sabambang, Arif Said, Nur S. San, Kon Sari, Agustina Sari, Nini N. Sembiring , Intan Permata Sari br. Siti Nuraliah, Siti Sri Lestari Ramadhani Nasution Sri Rika Amriani. H Sujatmiko3, Cahya Sukoco, Hendro Sulistijanto, Eddy Susanti, Laila Syah, Setiawan Putra Syahputra, Ari Denggan Syarif, Nurbaiti Tamarin, Tamarin Taruna Rauf, Eka Ubaya Taufik Dunialam Khaliq Thomson Parluhutan Nadapdap, Thomson Parluhutan Todung Donald Aposan Silalahi Utami, Rahmawati Ning Widya Yanti Sihotang Wienaldi, Wienaldi Wisnaningsih, Wisnaningsih Yanti Sri Rejeki Yosep Primus Tafonao Yuli Evadianti, Yuli Zul Astri Zulkifli Zulkifli