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All Journal ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) Innovative: Journal Of Social Science Research Jurnal Bisnis dan Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Siti Ayu Rosida
Universitas Pertiwi
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Analisis Tingkat Kepatuhan Pemotongan dan Pelaporan Pajak Penghasilan Pasal 23 di PT Alpen Food Industry Tahun 2023-2025 Diki Sukmadi; Abdillah Abdillah; Siti Ayu Rosida
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.v4i3.2531

Abstract

From a corporate perspective, taxes are considered an expense that directly reduces net profit. Companies are key entities contributing to national revenue through tax withholding and reporting obligations. This study aims to analyze compliance in withholding and reporting Article 23 Income Tax at PT Alpen Food Industry for the period 2023–2025. This research employs a descriptive qualitative method. Qualitative research offers a flexible, in-depth approach to addressing complex tax compliance questions within corporate operations. Data were collected through interviews with finance personnel and analysis of tax documentation. Results indicate that PT Alpen Food Industry complies with the withholding and reporting requirements of Article 23 Income Tax. Constraints encountered by the company do not significantly hinder the overall process. Identified obstacles are primarily technical and related to the digital implementation of the Coretax system. The study recommends regular staff training regarding tax regulation updates to minimize future technical filing errors.
Co-Authors Abdilah Abdilah Abdillah Abdillah Diki Sukmadi Dina Mardiana Dyah Shinta Kusumaningtyas Dzuliyanti Arfani Fayyadh Dzaky Prastianto Fitrawansyah Fitrawansyah Frances Roi Seston Tampubolon Maria Klarita Paku Maria Lensiana Routa Narmih Asyita Neneng Pilawati Ni Luh Putu Hermitha Devi Nirwan Nirwan Pradnya Sari Harsanti Setiawati Siti Nuridah Sri Mulyani Wulandari Wulandari Yana Mustika