TAX REVIEW PAJAK PENGHASILAN PASAL 23 ATAS TRANSAKSI PENYEWAAN ALAT BERAT (STUDI KASUS PADA PT. SMA)

Abstract

A tax review is a systematic evaluation of a company's tax data and documents to ensure all tax obligations have been met in accordance with applicable regulations. This activity includes examining the company's method of calculating, recording, reporting, and implementing tax regulations in practice. The results of the study indicate that PT SMA has calculated and recorded Income Tax Article 23 in accordance with Law No. 36 of 2008 and general accounting standards. Based on the analysis of the Tax Review working paper on heavy equipment rental transactions conducted by PT SMA to construction company over the past three years, it can be concluded that overall, the company has implemented tax provisions related to Income Tax Article 23 quite well. Withholding of Income Tax Article 23 has been carried out using the appropriate rate, namely 2% of the gross amount excluding VAT, as stipulated in applicable tax regulations. The gross value, rate, and amount of Income Tax Article 23 withheld have also been calculated correctly and proven by the issuance of Withholding Certificates in accordance with the applicable format.