ANALISIS MEKANISME PAJAK PENGHASILAN PASAL 23 ATAS JASA FREIGHT FORWARDING PADA PT. POS INDONESIA KCU MANADO

Abstract

This study examines in-depth the practice of withholding Income Tax (PPh) Article 23 applied to freight forwarding services within PT. Pos Indonesia's Manado Main Branch Office. The primary objective of this study is to identify the mechanisms used by the company to implement this tax provision and to examine its level of compliance with applicable Indonesian tax laws and regulations. The research approach chosen was a qualitative case study design, where data was obtained through a series of in-depth interviews with relevant parties, direct field observations, and a thorough review of supporting documents.The analysis shows that PT. Pos Indonesia, Manado Branch Office, has essentially fulfilled its obligation to withhold Income Tax Article 23 correctly, including in determining the 2% rate of the gross value of services, the calculation process, and the submission of tax reports. This compliance refers to the provisions of Law Number 36 of 2008, as amended by Law Number 7 of 2021. However, this study uncovered several obstacles in its implementation, particularly related to administrative aspects and operational technical limitations. Based on these findings, this study recommends several corrective measures. First, human resource capacity building is needed through specialized training focused on clarifying the criteria for freight forwarding services as subject to Article 23 Income Tax. Second, companies are advised to modernize their tax administration systems by optimizing the use of information technology, including maximizing the use of the e-Bupot application. These steps are expected to increase the efficiency of the tax deduction process and ensure timely and accurate reporting.