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p-Index From 2020 - 2025
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All Journal Jurnal Ekonomika Dan Bisnis
cita, Sriayu Pracita
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Economics, Econometrics & Finance

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Analysis Of Withholding and Reporting Of Income Tax Article 23 at PT Indomarco Prismata, Kendari City cita, Sriayu Pracita; Sahlan, Fahmi; ., Nichen
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2792

Abstract

This study aims to examine and understand the tax practices of PT Indomarco Prismata in Kendari City, particularly focusing on the calculation, withholding, and reporting of income tax as stipulated under Article 23. The primary data source for this research was obtained from key informant interviews with personnel knowledgeable about Article 23 Income Tax practices within the company. All data gathered from field notes underwent processing including reduction, articulation, analysis, and interpretation. The methodological approach emphasized analytical depth to contextualize relevant facts within their natural environment. The findings indicate that PT Indomarco Prismata’s implementation of Income Tax Article 23 on technical services complies with the legal provisions outlined in Law No. 36 of 2008. The company’s practices regarding Value Added Tax (VAT) and Article 23 income tax withholding were found to be aligned with the applicable tax regulations. This study contributes to the academic discourse on tax compliance and policy implementation by offering an in-depth analysis of the practical application of Income Tax Article 23 within a real-world corporate setting. The originality of this research lies in its triangulated qualitative approach, combining interviews, documentation, and direct observation to assess the accuracy and consistency of tax calculation, withholding, and reporting procedures.
Co-Authors ., Nichen Sahlan, Fahmi