ANALYSIS OF THE IMPLEMENTATION OF OBLIGATIONS FOR WITHHOLDING, PAYMENT AND REPORTING INCOME TAX ARTICLE 23 FOR OUTSOURCING SERVICES AT PT TEKNOLOGI RISET GLOBAL INVESTAMA

Authors

  • Kayla Cahya Apriliandra Universitas Sultan Ageng Tirtayasa
  • Intan Puspanita Universitas Sultan Ageng Tirtayasa
  • Anistya Vinta Desi Universitas Sultan Ageng Tirtayasa
  • Vierina Clyde Universitas Sultan Ageng Tirtayasa

Keywords:

Outsourcing Services, Article 23 Income Tax, Withholding, Payment, Reporting

Abstract

This writing aims to determine the implementation of the obligation to withhold, deposit, and report income tax article 23 on outsourcing services at PT Teknologi Riset Global Investama and to determine whether it is in accordance with applicable provisions. This paper uses a descriptive method with data collection techniques in the form of observation and documentation. The object of the paper is PT Teknologi Riset Global Investama. Based on data obtained in the field during the observation process in 2024, especially in June, there was an error in the withholding process, namely an error in determining the Taxable Basis (DPP), resulting in overpayment of tax to the state and underpayment to vendors. Based on the overpayment, the PT Teknologi Riset Global Investama made transfers (PBK) to several tax periods and other types of taxes and for the periods of July to December as well as 2025 and 2026, the withholding has been carried out in accordance with applicable provisions. The deposit process in 2024 to 2026 has been carried out on time according to the specified deadline. In addition, there was a delay in the reporting process for the 2024 period for the June tax periods due to the transfer process and perioed for the July SPT corrections. For the August to December period and in 2025 and 2026, Article 23 income tax reporting was completed in accordance with applicable regulations

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Published

2026-05-30

How to Cite

Kayla Cahya Apriliandra, Puspanita, I., Anistya Vinta Desi, & Vierina Clyde. (2026). ANALYSIS OF THE IMPLEMENTATION OF OBLIGATIONS FOR WITHHOLDING, PAYMENT AND REPORTING INCOME TAX ARTICLE 23 FOR OUTSOURCING SERVICES AT PT TEKNOLOGI RISET GLOBAL INVESTAMA. Management Science Research Journal, 5(2), 62–69. Retrieved from https://www.managementscienceresearchjournal.com/index.php/msr/article/view/218

Issue

Vol. 5 No. 2 (2026): MAY 2026

Section

Articles

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Copyright (c) 2026 Kayla Cahya Apriliandra, Intan Puspanita, Anistya Vinta Desi, Vierina Clyde

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