ANALISIS PENERAPAN PPh 23 ATAS PENGELOLAAN TERMINAL PETIKEMAS PADA PT. PELINDO IV CABANG MAKASSAR
Abstract
The objective of the research is to find out the suitability of income tax accounting article 23 on container terminal management of PT. Pelindo IV Makassar. The research applied descriptive quantitative method. The technique of data collection was observation, interview and documents.the result of the research indicated that the procedure of tax transaction calculation at the continer terminal management has done through the standard procedure container terminal of PT. Pelindo IV Makassar has not reported SPT of the past to KPP on the other hand, the report has been delivered to central office as proved through income tax number 23. The container terminal of PT. Pelindo IV Makassar did not draw income tax 23 on the income due to recommendation of free tax as regulated throughTax general director in the regulation of Tax regulated in General director of tax number PER-1/PJ.2011. in the brief the container of PT. Pelindo IV Makassar consequently accordingly director general of spam with was againts the UU No. 36 in 2008.