[Laporan Magang] - Mekanisme Pengenaan PPh 23 pada Klien Kantor Akuntan Publik Abdul Muntalib dan Yunus (PT. Amos Indah Indonesia)

Febrianto, Muhammad Rizky (2024) [Laporan Magang] - Mekanisme Pengenaan PPh 23 pada Klien Kantor Akuntan Publik Abdul Muntalib dan Yunus (PT. Amos Indah Indonesia). STIE TRI BHAKTI, Bekasi.

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Abstract

This InternshipWork Practice Report aims to determine the mechanism for imposing PPh 23 on clients of the Abdul Muntalib and Yunus Public Accounting Firm (PT. Amos Indah Indonesia). Income Tax Article 23 (PPh 23) is an important aspect of the Indonesian tax system which applies to various types of income such as interest, royalties and rent. This report examines in depth the mechanism for imposing PPh 23 on clients of the Abdul Muntalib and Yunus Public Accounting Firm, namely PT. Amos Indah Indonesia. This research was carried out by collecting data through Internshipstudies related to the company as well as analyzing relevant tax documents. The research results show that PT. Amos Indah Indonesia applies the principles of good compliance with the provisions of PPh 23 by paying attention to good tax governance. However, there were still several problems found by the practitioners, namely, journal entry errors in the period March 2023. The practitioners also provided several suggestions for overcoming these obstacles.

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