<![CDATA[PT Percetakan Sukun Druck is a printing company based in Kudus, Central Java. This company is in a dual position in its business activities, as it is both a withholding party and a party to the deduction of Income Tax under Article 23. Consequently, tax management is more complex than for a company that operates on only one side of the transaction. This study aims to analyze the accuracy of the classification of transactions subject to Income Tax Article 23, as well as the suitability of implementing withholding, depositing, and reporting obligations in accordance with the provisions that apply after the Law on Harmonization of Tax Regulations is implemented. The primary data were gathered through direct interviews with corporate tax officers and the examination of Article 23 Income Tax Withholding Proof documents, as part of a qualitative case study. The study's findings indicate that the company has successfully met its Income Tax Article 23 obligations by utilizing the e-Bupot Unification system. However, the classification of certain transactions necessitates additional attention.]]>
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