MEKANISME PENCATATAN AKUNTANSI PAJAK ATAS PEMBAYARAN JASA PAJAK PENGHASILAN PASAL 23 PADA PT XYP KOTA MADIUN

Abstract

The aim of this study is to  Mechanism of Tax Accounting Records for Service Payment of Article 23 Income Tax at PT XYP Madiun. This study aims to determine the mechanism of withholding and tax acounting records for Article 23 Income Tax services at PT XYP and know to consequences of withholding problem in Article 23 Income Tax and overcoming the occurrence of these problems., The author research uses a qualitative descriptive  type with case study method, in which the author terjun langsung to find and describe the process of the mechanism of Article 23 Income Tax at PT XYP to the draw conclusions. The results of the study show that tax deductions amd tax accounting records Article 23 Income Tax for PT XYP are in accordance with the current tax regulations.

Keywords: Tax Accounting Records, Article 23 Income Tax, Payment Services