Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Ilmu Akuntansi
Lolong, Nathaniela Nadine Gracia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
EVALUASI PERHITUNGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 23 ATAS JASA SAND-BLASTING PT BSM Lolong, Nathaniela Nadine Gracia
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6873

Abstract

This research evaluates the calculation, payment, and reporting of Income Tax Article 23 on sandblasting services at PT BSM using Coretax, a government initiative to modernize tax administration for greater efficiency and effectiveness in increasing tax revenue. Income Tax Article 23 is imposed on income from capital, service provision, prizes, interest, dividends, and royalties, except those subject to Article 21 tax. Sandblasting services are categorized as "other services" or mantenance, repar, and care services according to Minister of Finance Regulation No. 141/PMK.03/2015. This study uses a qualitative descriptive method with a case study approach. Data were collected through transaction documents, tax reports, and interviews with relevant parties at PT BSM. The evaluation shows that PT BSM generally complies with applicable tax regulations. It is recommended to provide regular training for Accounting & Tax staff on tax updates and Coretax features and improve interdepartmental coordination to minimize transaction recording errors.
Co-Authors