PENERAPAN PAJAK PENGHASILAN PASAL 23 PADA KANTOR KELURAHAN SELATHILIR, KABUPATEN KAPUAS, KALIMANTAN TENGAH

Abstract

Income Tax Article 23 or better known as PPh Article 23 is an income tax related to capital, services, and carrying out activities other than those that have been deducted by PPh Article 21. PPh 23 is withheld and collected directly by the income provider. Based on applicable regulations, Income Tax Article 23 can only be withheld and collected by Government Bodies, Domestic Subjects, Activity Organizers and Representatives of Other Overseas Companies. This tax applies to corporate and individual taxpayers.The purpose of this research itself is to find out the mechanism for implementing Income Tax Article 23 in Government Agencies, one of which is the Village Office. This research is in the form of a qualitative descriptive study where data will be collected, researched, reviewed and analyzed so as to find answers to the formulation of problems that arise. Meanwhile, the type of data used is primary and secondary data obtained directly through observation and interview techniques with related parties regarding PPh Article 23 at the agency.        From the results of this research, it was discovered that the Selat Hilir Subdistrict Office, even though it operates under the auspices of the Regional Government, apparently still makes mistakes in terms of withholding and collecting Income Tax Article 23. However, not all transactions and activities carried out are wrong. Apart from all that, facts were also found in the form of low human resources for Kapuas Regency Government Employees which was proven by frequent negligence in determining the taxes that should be collected. Also, the lack of knowledge of employees in using electronic media means that the availability of online tax websites cannot be utilized optimally