EFEKTIVITAS PELAYANAN JASA ATAS PAJAK PENGHASILAN PASAL 23 (STUDI KASUS PADA KANTOR KONSULTAN PAJAK FIRMA HLP CONSULTAN)

Abstract

This research aims to find out the effectiveness of services for Income Tax Article 23 (case study at the tax consulting office of Firma HLP Consultan) in handling and providing services to companies that collaborate with the expedition services handled. The research was carried out at the firm, HLP Tax Consultants, located at jl. Gatot subroto, Kuripan, kec. East Banjarmasin., Banjarmasin City, South Kalimantan 70236. Deed of establishment No. 44 dated 11-04-2008, the type of data used by the author is qualitative, namely research that is descriptive and uses analytics. as well as the use of documentation techniques, aimed at exploring historical data, meaning records of events that have passed. that is, documents can be in the form of writing, images of someone. This research applies qualitative data analysis methods in its technique. This technique aims to collect information from ongoing processes in accordance with research objectives, to obtain a systematic and accurate picture. HLP Consultan Firm Tax Consultant Office to PT clients. UNINDO PRANOTO LESTARI in calculating payments, deductions and reporting. not yet fully effective because there is still negligence in supervising clients in remembering reporting dates. because HLP should remind its clients for mutual comfort, so that in the future no more clients will experience late reporting. There are bound to be problems, usually the expedition takes a long time to submit the invoice, so we usually put the calculation and payment which should be the same as the invoice in the following month so that we don't report it late