ANALISIS KEPATUHAN WAJIB PAJAK DALAM PEMOTONGAN DAN PENYETORAN PPH PASAL 23 PADA PERUSAHAAN JASA DI INDONESIA
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This study aims to analyze the level of corporate taxpayer compliance in the withholding and depositing of Income Tax Article 23 (PPh Pasal 23) in service companies in Indonesia. Article 23 Income Tax is imposed on income such as dividends, interest, royalties, and services, which must be withheld by the income payer. Non-compliance in the withholding and payment of Article 23 tax may lead to administrative sanctions and affect overall tax compliance. This research adopts a qualitative approach using literature review methods from various scholarly references and relevant tax regulations. The findings reveal that factors such as tax knowledge, company administrative systems, tax authority supervision, and resource availability influence the level of compliance. Furthermore, tax management practices and internal company strategies play vital roles in enhancing compliance. Understanding these aspects enables service companies to reduce tax risks and increase their contribution to state revenue.
Keywords: Tax Compliance, Article 23 Income Tax, Service Companies, Tax Withholding, Tax Payment
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